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Analysis of the Correlation Managerial Decisions - Interim Financial Statements

In: 1st International Conference Global Ethics - Key of Sustainability (GEKoS)

Author

Listed:
  • Claudia-Elena Grigoras-Ichim

    (†Stefan cel Mare†University of Suceava, Romania)

  • Lucia Morosan-Danila

    (†Stefan cel Mare†University of Suceava, Romania)

Abstract

The specialized economic literature has debated and analysed from an empirical point of view the importance of the content of the interim financial reports made by companies for their management. The economic reality shows us the disability of the business environment to cope to further legal changes related to taxes, financial and accounting field, correlated with their desire to understand and use the information generated by the financial-accounting reporting. The present article analyses the existence of the link among the data reviled in the interim financial reports and the process of the decision making by the management of these companies for investment and development purposes. This correlation was analysed using statistical tools, such as: logistic regression equation, Varimax rotation method, Wald test, which focused on identifying significant factors to reflect the actual position of a company and factors for substantiating investment and development of decisions, based on a research made on 290 economic operators from the commune cross-border area of Romania, Ukraine and Republic of Moldova. The results of the research are presenting companies futures concerning the results of the company in terms of profitability, decision making and the possibility to reflect the company’s position in the interim financial reports.

Suggested Citation

  • Claudia-Elena Grigoras-Ichim & Lucia Morosan-Danila, 2020. "Analysis of the Correlation Managerial Decisions - Interim Financial Statements," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 21, pages 203-211, Editura Lumen.
    • Handle: RePEc:lum:prchap:11-21
    DOI: https://doi.org/10.18662/lumproc/gekos2020/21
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    References listed on IDEAS

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    1. Elena HLACIUC & Petronela VULTUR & Florina CRETU & Rodica AILOAIEI, 2017. "The Interface Between Financial And Management Accounting," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 17(2(26)), pages 103-110, December.
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    Cited by:

    1. Florin Mesaros & Irina Antoaneta Tanasescu, 2021. "Integrated Strategic Communication in Romanian Organizations," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 2nd International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 15, chapter 18, pages 208-217, Editura Lumen.

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      More about this item

      Keywords

      Managerial decisions; interim financial statement; accounting information; IAS 1; IAS 34;
      All these keywords.

      JEL classification:

      • F2 - International Economics - - International Factor Movements and International Business
      • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
      • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics
      • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy
      • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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