IDEAS home Printed from
   My bibliography  Save this article

The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information


  • Assoc Prof. Ph.D Mihai Antonescu

    (University Spiru Haret Faculty of Financial and Accounting Management Craiova)

  • Ph.D Student Ligia Antonescu

    (University of Craiova Faculty of Economics and Bussiness Administration, Craiova, Romania)


Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of accounting evaluation are incontestable, we have to mention this process’ consequences on the fidelity of accounting information, considering that a rigorous analysis cannot be realized without detecting the informational liaisons between the balance-sheet and evaluation.

Suggested Citation

  • Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu, 2009. "The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 7-13, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2007:i:12:p:7-13

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    fidelity; accounting information; accounting evaluation; international practice;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:rteyej:v:1:y:2007:i:12:p:7-13. 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: (Ionascu Costel). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.