PREDICTIBILITATEA RISCURILOR ÎN CORELAŢIE CU INFORMAŢIILE OFERITE DE MODELUL CONTABIL
PREDICTABILITY OF RISKS IN CONJUNCTION WITH THE INFORMATION PROVIDED BY THE ACCOUNTING MODEL
Author(s): Victor Munteanu, Lavinia Copcinschi, Anda Lăceanu, Carmen LuschiSubject(s): Economy, Financial Markets, Public Finances
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: accounting model; financial statements; risk analysis; accounting information; performance;
Summary/Abstract: Even before the existence of a theoretical system to formally specify its role, information has been the engine of development, so that new knowledge are built on the support of the existing ones. The multitude of new dates is filtered, processed with a conceptual apparatus specific to each scientific subject, getting the product: information. Accounting is deemed to be an informational subject, studying the effects of economic transactions, but of other events as well, on the economic-financial situation and performance of a company, in order to inform internal and external users, and to identify potential risks.
Journal: Revista Univers Strategic
- Issue Year: V/2014
- Issue No: 17
- Page Range: 41-48
- Page Count: 8
- Language: Romanian