A Theoretical Analysis on measuring the Quality Disclosure of the Economic Financial Information
A Theoretical Analysis on measuring the Quality Disclosure of the Economic Financial Information

A Theoretical Analysis on measuring the Quality Disclosure of the Economic Financial Information

Summary/Abstract: In the current economic context, disclosure quality (DQ) became a decisive factor in communication policies of the entities, playing a fundamental role in the economic growth and the efficient functioning of entities on the market, and especially in creating or destroying the competitive advantage they hold. Many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decision-makers, accountants apply professional judgment (judgment of International Financial Reporting Standards), taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information.The objective of this paper is to analyze the DQ measurement of economic-financial information, considering the debate existing today on this issue, especially as we note that the accounting information can be the best friend of actual and potential investors if it’s used properly

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