Advanced Search
MyIDEAS: Login to save this article or follow this journal

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

Contents:

Author Info

  • Marius Cristian MILOS

    ()
    (University “Eftimie Murgu” of Resita)

Registered author(s):

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_044.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 300-303

    as in new window
    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:300-303

    Contact details of provider:
    Postal: Str. Daliei nr. 1/A, 300558 Timişoara
    Phone: 0256-202931 int. 115
    Email:
    Web page: http://fse.tibiscus.ro/
    More information through EDIRC

    Related research

    Keywords: financial reports; accounting information; disclosure;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:300-303. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Daniel Kysilka).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.