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Study On The Perception Of Annual Financial Statements As An Information Source In The Company'S Management

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  • CIUHUREANU Alina-Teodora

    ("Nicolae Bălcescu" Land Forces Sibiu, Romania)

Abstract

Given that the specialized literature is more frequently presenting the financial accounting and its products through the operations, accounting notes, this paper aims to capture the importance of financial statements in terms of information opportunities for management, highlighting the fact that the annual statements are a common and inexpensive way of managerial communication, through it users being able to obtain information about the financial position, performance or change of the company's financial position. The paper is based both on professional references and on a selective survey conducted on a sample of 301 companies active in Central Region.

Suggested Citation

  • CIUHUREANU Alina-Teodora, 2016. "Study On The Perception Of Annual Financial Statements As An Information Source In The Company'S Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 144-160, September.
    • Handle: RePEc:blg:reveco:v:68:y:2016:i:2:p:144-160
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    More about this item

    Keywords

    financial statements; information; accounting; management;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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