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The Users of Accounting Information and Their Needs

Author

Listed:
  • DIMA Florin-Constantin

    (Constantin Brâncoveanu University of Pite?ti, F.F.A. Pite?ti)

Abstract

The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting information, it remains the most important substantiation source of economic decisions.

Suggested Citation

  • DIMA Florin-Constantin, 2013. "The Users of Accounting Information and Their Needs," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 200-204, May.
    • Handle: RePEc:tdt:annals:v:xix:y:2013:p:200-204
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2013/Lucrari_vol_XIX_2013_032.pdf
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    Cited by:

    1. Ancuța-Anisia CHELBA & Veronica GROSU, 2021. "Effects Of Financial Crisis On The Activity Of Economic Entities And On Relations With Stakeholders," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 16(26), pages 81-89, June.

    More about this item

    Keywords

    relevance; comparability; verifiability; timeliness; understandability;
    All these keywords.

    JEL classification:

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

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