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

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  • 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)

Abstract

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
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    More about this item

    Keywords

    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

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