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The Financial and Accounting Information: a Genuine Power Factor, in the Report Win - Loss of the Investment on the Capital Market

Author

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  • Claudia Nicoleta Guni

    (“Spiru Haret” University, Constanta)

Abstract

The accounting information can be assimilated and analyzed based on three aspects: semantic, syntactic and pragmatic. The semantic aspect of the information refers to its importance for the receiving element. The syntactic side highlights how the signs that compose the information remove an element of uncertainty, of determination of the phenomenon and the practical usefulness of the information for the user synthesizes the pragmatic aspect. Therefore, the economic information is customized by the fact that it expresses explanations on economic resources, production, distribution, exchange and consumption of results, being formulated based on a set of indicators that together form the "repertoire data" essential for an effective economic coordination process.

Suggested Citation

  • Claudia Nicoleta Guni, 2016. "The Financial and Accounting Information: a Genuine Power Factor, in the Report Win - Loss of the Investment on the Capital Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 532-537, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:532-537
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    More about this item

    Keywords

    shareholders; annual financial statements; government agencies;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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