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Accounting information - the base of financial analysis in investment decisions

Author

Listed:
  • Cristian Ionel VĂTĂŞOIU

    (Valahia University of Târgovişte)

  • Mihaela GHEORGHE

    (Valahia University of Târgovişte)

  • Ioan Dumitru MOTONIU

    (Valahia University of Târgovişte)

  • Ileana Sorina (Rakos) BOCA

    (Valahia University of Târgovişte)

Abstract

Accounting information must allow both the current and potential investors to identify measure, classify, and evaluate all operations and activities of an enterprise. Undoubtedly, one of the most important is that accounting provides accounting information. This allows management decisions and proper investment by current and potential investors. This paper aims to show that it is important accounting information in making management decisions and investments, which are the characteristics and conditions necessary for accounting information is used efficiently.

Suggested Citation

  • Cristian Ionel VĂTĂŞOIU & Mihaela GHEORGHE & Ioan Dumitru MOTONIU & Ileana Sorina (Rakos) BOCA, 2010. "Accounting information - the base of financial analysis in investment decisions," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 244-254, December.
    • Handle: RePEc:cbu:jrnlec:y:2010:v:4.ii:p:244-254
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    Citations

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    Cited by:

    1. Hada Izabela Diana & Hint (Stefan) Mihaela, 2019. "The Role Of The Financial-Accounting Diagnosis In The Monitoring Of The Financial Health Of The Economic Entities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 122-127, June.
    2. Teodor HADA & Nicoleta BARBUTA-MISU & Teodora Maria AVRAM, 2016. "Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 10-17.
    3. Nicoleta Cristina Matei, 2019. "Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 7(2), pages 74-80, December.
    4. Ciurea Maria, 2018. "The Costs of the Professional Training at the Level of the Economic Entities: Long-Term Investment or Expense?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 228-233, December.

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