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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

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: M41 G31 (search for similar items in EconPapers)
Date: 2020
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