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A Survey Regarding The Quality Of Financialstatements

Author

Listed:
  • Laura Raisa MiloÈ™

    (University ‘Eftimie Murgu‘ of Resita Romania)

  • Marius Cristian Milos

    (University ‘Eftimie Murgu‘ of Resita Romania)

Abstract

The paper aims at bringing arguments for the necessity of improvement of thefinancial statements of the companies. After highlighting the limitations of the informationincluded in the financial statements and proposing some measures of qualitative improvement,there are analyzed the results of a survey, performed in the western area of Romania, that wantedto seize the needs and expectations of the users as far as concerns the accounting and financialinformation provided by the Romanian companies.

Suggested Citation

  • Laura Raisa MiloÈ™ & Marius Cristian Milos, 2014. "A Survey Regarding The Quality Of Financialstatements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-20.
  • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:20
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    More about this item

    Keywords

    financial statement; quality; users; information;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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