ASSESSMENTS CONCERNING THE USE OF ACCOUNTING AND FISCAL INFORMATION FOR THE SUBSTANTIATION OF INVESTMENT DECISIONS
Mariana Banuta () and
Mihaela Gadoiu ()
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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
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: M41 G31 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2020:i:1:p:9-21
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