The Financial and Accounting Information: a Genuine Power Factor, in the Report Win - Loss of the Investment on the Capital Market

Claudia Nicoleta Guni ()
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Claudia Nicoleta Guni: “Spiru Haret” University, Constanta

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 1, 532-537

Abstract: The accounting information can be assimilated and analyzed based on three aspects: semantic, syntactic and pragmatic. The semantic aspect of the information refers to its importance for the receiving element. The syntactic side highlights how the signs that compose the information remove an element of uncertainty, of determination of the phenomenon and the practical usefulness of the information for the user synthesizes the pragmatic aspect. Therefore, the economic information is customized by the fact that it expresses explanations on economic resources, production, distribution, exchange and consumption of results, being formulated based on a set of indicators that together form the "repertoire data" essential for an effective economic coordination process.

Keywords: shareholders; annual financial statements; government agencies (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2016
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