A SURVEY REGARDING THE QUALITY OF FINANCIAL STATEMENTS

  • Marius Cristian MILOȘ Assoc.Prof. PhD., University „Eftimie Murgu” of Resita, Faculty of Economic Sciences
  • Laura Raisa MILOȘ Assoc.Prof. PhD., University „Eftimie Murgu” of Resita, Faculty of Economic Sciences

Abstract

The paper aims at bringing arguments for the necessity of improvement of the financial statements of the companies. After highlighting the limitations of the information included in the financial statements and proposing some measures of qualitative improvement, there are analyzed the results of a survey, performed in the western area of Romania, that wanted to seize the needs and expectations of the users as far as concerns the accounting and financial information provided by the Romanian companies.
Published
2014-12-30
How to Cite
MILOȘ, Marius Cristian; MILOȘ, Laura Raisa. A SURVEY REGARDING THE QUALITY OF FINANCIAL STATEMENTS. Annales Universitatis Apulensis Series Oeconomica, [S.l.], v. 2, n. 16, p. 221-228, dec. 2014. ISSN 2344-4975. Available at: <http://journals.uab.ro/index.php/oeconomica/article/view/285>. Date accessed: 09 dec. 2019.