Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”

Alina Ciuhureanu (), Nicolae Baltes () and Hortensia Gorski
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Hortensia Gorski: “Romanian-German” University of Sibiu, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 1, 165-172

Abstract: The financial statements represent the less expensive and the most widely spread managerial communication method. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair view of the company, the managers’ opinion regarding this matter being captured, through a selective research.

Keywords: financial statements; accounting; true and fair view; managerial; balance sheet; profit and loss account; efficiency; financial situation (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:1:y:2009:p:165-172

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