Since 2014
The Accounting Framework and the Financial Information Management
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
The Accounting Framework and the Financial Information Management
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| Creator |
Săplăcan, Silviu Ilie
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| Subject |
accounting framework, reasons, financial statements, financial information, management
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| Description |
The present article aims to emphasize the impact of the accounting framework on the financial information management. Being a very wide theme, it is natural to be taken into consideration only several aspects, an exhaustive point of view not being possible. Thus, there are analyzed the reasons why the decisional factors resort to creative accounting practices and their effects on the main financial statements of the companies. In order to give a practical feature to the work, a concrete example will be presented.
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| Publisher |
Journal of Economics and Business Research
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| Contributor |
—
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| Date |
2017-05-16
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/812
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| Source |
Journal of Economics and Business Research; Vol 22, No 2 (2016): J of Economics and Business Research; 135 - 142
2069-9476 2068-3537 |
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| Language |
eng
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| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/812/pdf
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| Rights |
Copyright (c) 2017 Journal of Economics and Business Research
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