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The Informational Limits of the Profit and Loss Account in Accurately Portraying the Company’s Performances

Author

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  • Guni Claudia Nicoleta

    (“Spiru Haret” University of Constanta)

Abstract

For a long time the users of financial statements were limited to consulting the profit and loss account in order to find out information regarding the result sheet, considered the most significant measure of a company’s performance. On the same trajectory there lies the theory of Economics, noting that the main objective of the economic activity is that of maximizing profits.

Suggested Citation

  • Guni Claudia Nicoleta, 2011. "The Informational Limits of the Profit and Loss Account in Accurately Portraying the Company’s Performances," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 906-908, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:906-908
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    More about this item

    Keywords

    accounting policies; relevance; reliability; fidelity.;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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