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Research on the Role of the Company’s Financial Statements in the Decision-Making Process

Author

Listed:
  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

  • Mihaela Andreea NEDELEA

    (Bucharest University of Economic Studies)

Abstract

The research comprises the importance of the accounting information provided in the financial statements with the purpose of having an effective and efficient decision-making process. The accounting information has to be clear, accurate and precise in order to present an objective and real image of the company. At the same time, the financial statements have the role of illustrating the company’s financial position, performance, as well as the flows occurring in the company’s cash. The major strength in the decision-making process of an organization would be a well-projected management plan, and a well-defined strategy. The research aims to outline and present the role of the financial statement in the complex decision-making process inside a company. The analysis is focused on examining and interpreting how much is the predicted variable influence by the independent ones, as well as establishing the relationship between them.

Suggested Citation

  • Adriana Florina POPA & Mihaela Andreea NEDELEA, 2022. "Research on the Role of the Company’s Financial Statements in the Decision-Making Process," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 53-61, March.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:3:p:53-61
    DOI: 10.37945/cbr.2022.03.07
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    More about this item

    Keywords

    accounting regulations; business decisions; financial statements; International Financial Reporting Standards;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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