ASSESSMENTS CONCERNING THE USE OF ACCOUNTING AND FISCAL INFORMATION FOR THE SUBSTANTIATION OF INVESTMENT DECISIONS

Mariana Banuta () and Mihaela Gadoiu ()
Additional contact information
Mariana Banuta: Faculty of Economics and Law, University of Pitesti, Romania
Mihaela Gadoiu: Faculty of Economics and Law, University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2020, vol. 19, issue 1, 9-21

Abstract: Any business entity is based on labour, nature, capital and entrepreneurial ability in order to achieve the proposed objectives. The vast majority of the company assets are usually consumed over a longer or shorter period of time, passing on their value to manufactured/traded goods, services provided or works performed. The dynamic environment in which companies carry out their activity and the continuous desire to develop/expand with the purpose of increasing their economic performance/minimize risks, determine them to identify and select new investment opportunities. The article focuses on emphasizing the role and use of the accounting information in substantiating direct investment decisions.

Keywords: Direct investment; Financing; Rate of return; Accounting information; Bugeting capital expenditure; Depreciation. (search for similar items in EconPapers)
JEL-codes: G31 M41 (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://economic.upit.ro/repec/pdf/2020_1_2.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2020:i:1:p:9-21

Access Statistics for this article

Scientific Bulletin - Economic Sciences is currently edited by Alina Hagiu

More articles in Scientific Bulletin - Economic Sciences from University of Pitesti Contact information at EDIRC.
Bibliographic data for series maintained by Alina Hagiu ().