THE FINANCIAL - ACCOUNTING INFORMATION: AN AUTHENTIC POWER FACTOR IN THE GAIN ? LOSS RELATIONSHIP OF INVESTMENTS ON THE CAPITAL MARKET
Autor (i): Claudia Nicoleta Guni
JEL: G3; G32; G34
Cuvinte cheie: internal users, external users, stock market capitalization, financial globalization
Abstract:
The purpose of this material is to present the usefulness of the financial accounting information and accounting theories applicable to financial markets, in order to highlight the extent to which the quality of the financial accounting reports influences the investment decision on the capital market and subsequently outlines ways to improve them. The quality of the information provided through financial reporting, which directly involves International Accounting Standards, is a goal in itself. These must add value to the financial reporting system in support of the financial system stability and economic growth.
The purpose of this material is to present the usefulness of the financial accounting information and accounting theories applicable to financial markets, in order to highlight the extent to which the quality of the financial accounting reports influences the investment decision on the capital market and subsequently outlines ways to improve them. The quality of the information provided through financial reporting, which directly involves International Accounting Standards, is a goal in itself. These must add value to the financial reporting system in support of the financial system stability and economic growth.
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