IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Opening Of Financial Statements Towards Provisional Information

  • Mihai Ristea

    (Professor of Accounting at the Academy of Economic Studies in Bucharest)

  • Mihaela Gruiescu

    (Associate Professor of Statistics at the Romanian-American University)

  • Corina Dumitru

    (Professor of Accounting at the Academy of Economic Studies in Bucharest)

  • Marilena Zuca

    (Associate Professor of Accounting at the Romanian-American University)

Registered author(s):

    The relevance of accounting information in making effective decisions cannot be reduced only to the retrodiction function. It should help users to evaluate past, present and future events. In this respect, there can be accepted the predictive function of accounting information in forecasting the financial position and performance, and the treasury of the company. To have predictive value, such information must be in the form of explicit forecasts through the provisional accounts as constructed in the present study.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Romanian-American University in its journal Romanian Economic and Business Review.

    Volume (Year): 5 (2010)
    Issue (Month): 2 (June)
    Pages: 52-67

    in new window

    Handle: RePEc:rau:journl:v:5:y:2010:i:2:p:52-67
    Contact details of provider: Postal: Bd.Expozitiei 1B, Bucuresti, Sector 1, Etaj 3, 012101
    Phone: +4-0372-120.131
    Fax: +4-021-202.91.51
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:5:y:2010:i:2:p:52-67. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alex Tabusca)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.