CAN WE TRUST ACCOUNTING RESULT AND CASH-FLOW IN APRECIATING FINANCIAL PERFORMANCE?

Is profit an indicator that reflects the real performance of the economic entity? Or is it rather a benchmark for uninitiated users who do not know the artificial effects of policies, options and accounting estimates on this sensitive indicator? The vulnerability of the accounting result makes us fo...

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Bibliographic Details
Main Authors: MIHALCEA Mihaela Maria, HADA Izabela Diana
Format: Article
Language:deu
Published: University of Oradea 2019-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2019/n1/017.pdf