Financial reports users perspective on the accounting information necessary for valuing enterprises

Marius Cristian Milos ()
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Marius Cristian Milos: University “Eftimie Murgu” of Resita

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 300-303

Abstract: One of the main debates and topics for business development, entrepreneurship and economic globalization focuses on the quality of financial information and the possibility of improving accounting proceses and accounting disclosure. The primary users of financial statements need information about the resources of the entity and how efficiently and effectively the entity’s management is using resources. There are many stakeholders with an interest in an entity’s financial reports, including (but not limited to) existing and potential investors, employees, lenders, suppliers, customers, regulators and other Government agencies and the public.

Keywords: financial reports; accounting information; disclosure (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:300-303

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