IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v9i1y2009p165-172.html
   My bibliography  Save this article

Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”

Author

Listed:
  • Alina Teodora Ciuhureanu

    (“Romanian-German” University of Sibiu, Romania)

  • Nicolae Balteş

    (“Lucian Blaga” University of Sibiu, Romania)

  • Hortensia Gorski

    (“Romanian-German” University of Sibiu, Romania)

Abstract

The financial statements represent the less expensive and the most widely spread managerial communication method. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair view of the company, the managers’ opinion regarding this matter being captured, through a selective research.

Suggested Citation

  • Alina Teodora Ciuhureanu & Nicolae Balteş & Hortensia Gorski, 2009. "Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(1), pages 165-172.
    • Handle: RePEc:pet:annals:v:9:i:1:y:2009:p:165-172
    as

    Download full text from publisher

    File URL: http://upet.ro/annals/economics/pdf/2009/20090117.pdf
    Download Restriction: no
    ---><---

    Corrections

    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:pet:annals:v:9:i:1:y:2009:p:165-172. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.