Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”

The financial statements represent the less expensive and the most widely spread managerial communication method. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair view of the company, the managers’ opinion regarding this matter being captured, through a selective research.

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Year of publication:	2009
Authors:	Ciuhureanu, Alina Teodora ; Balteş, Nicolae ; Gorski, Hortensia
Published in:	Annals of the University of Petrosani, Economics. - University of Petrosani, Romania. - Vol. 9.2009, 1, p. 165-172
Publisher:	University of Petrosani, Romania
Subject:	financial statements \| accounting \| true and fair view \| managerial \| balance sheet \| profit and loss account \| efficiency \| financial situation

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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