IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2014i16p20.html
   My bibliography  Save this article

A Survey Regarding The Quality Of Financial Statements

Author

Listed:
  • Laura Raisa MiloÛ
  • Marius Cristian MiloÅŸ

Abstract

The paper aims at bringing arguments for the necessity of improvement of the financial statements of the companies. After highlighting the limitations of the information included in the financial statements and proposing some measures of qualitative improvement, there are analyzed the results of a survey, performed in the western area of Romania, that wanted to seize the needs and expectations of the users as far as concerns the accounting and financial information provided by the Romanian companies.

Suggested Citation

  • Laura Raisa MiloÛ & Marius Cristian MiloÅŸ, 2014. "A Survey Regarding The Quality Of Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-20.
    • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:20
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1620142/20.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    financial statement; quality; users; information;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2014:i:16:p:20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.