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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
[Financial statements analysis: Users of financial ratios]

Author

Listed:
  • Govori, Fadil

Abstract

Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial Reporting Standards. Different groups of people need information about the business activities of each business. In this paper we address ways of designing and drafting of the financial statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are the main users of the information arising from these financial statements and their importance in decision making.

Suggested Citation

  • Govori, Fadil, 2011. "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
    [Financial statements analysis: Users of financial ratios]
    ," MPRA Paper 46707, University Library of Munich, Germany, revised 03 Apr 2013.
  • Handle: RePEc:pra:mprapa:46707
    as

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    File URL: https://mpra.ub.uni-muenchen.de/46707/8/MPRA_paper_46707.pdf
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    More about this item

    Keywords

    Financial analysis; financial statement; financial indicators; financial reports; financial reporting; accounting standards; international accounting standards; stakeholders; decision making.;

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G3 - Financial Economics - - Corporate Finance and Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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