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Assessing methods for the quality of financial and accounting information

Author

Listed:
  • Elena Loredana DINU

    (Doctoral School of b Stefan cel Mareb University of Suceava,Romania)

Abstract

Accounting is a logical knowledge tool based on a system of rules that thinking must follow in order to achieve goals. This objective generally takes into account the construction of the true image of reality, using the accounting principles that influence the quality of accounting information. This study highlights the assessing methods for the quality of accounting information. The analysis shows that there are certain methods that are used to measure and assess the quality and usefulness of accounting information to determine the extent to which the financial statements match each of the qualitative characteristics.

Suggested Citation

  • Elena Loredana DINU, 2022. "Assessing methods for the quality of financial and accounting information," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 70-83, December.
    • Handle: RePEc:ine:journl:v:55:y:2022:i:64:p:70-83
    as

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    References listed on IDEAS

    as
    1. Yohan An, 2017. "Measuring Earnings Quality Over Time," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 82-87.
    2. Gergana Tsoncheva, 2014. "Measuring and Assessing the Quality and Usefulness of Accounting Information," Business & Management Compass, University of Economics Varna, issue 1, pages 52-64.
    3. Nicholas Belesis & John Sorros & Alkiviadis Karagiorgos, 2020. "Financial Market Data Versus Accounting Data: Which Better Explains Stock Returns?," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(1), pages 59-72, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting information quality; measurement models; financial situations; accounting principles;
    All these keywords.

    JEL classification:

    • P41 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform

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