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Financial reports users perspective on the accounting information necessary for valuing enterprises

Author

Listed:
  • Marius Cristian MILOS

    (University “Eftimie Murgu” of Resita)

Abstract

One of the main debates and topics for business development, entrepreneurship and economic globalization focuses on the quality of financial information and the possibility of improving accounting proceses and accounting disclosure. The primary users of financial statements need information about the resources of the entity and how efficiently and effectively the entity’s management is using resources. There are many stakeholders with an interest in an entity’s financial reports, including (but not limited to) existing and potential investors, employees, lenders, suppliers, customers, regulators and other Government agencies and the public.

Suggested Citation

  • Marius Cristian MILOS, 2012. "Financial reports users perspective on the accounting information necessary for valuing enterprises," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 300-303, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:300-303
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    More about this item

    Keywords

    financial reports; accounting information; disclosure;
    All these keywords.

    JEL classification:

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

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