Ristea, Mihai; Gruiescu, Mihaela; Dumitru, Corina; … - In: Romanian Economic Business Review 5 (2010) 2, pp. 52-67
The relevance of accounting information in making effective decisions cannot be reduced only to the retrodiction function. It should help users to evaluate past, present and future events. In this respect, there can be accepted the predictive function of accounting information in forecasting the...