Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context
The analysis and interpretation of the financial-accounting information presented in the financial statements of an entity have played a special role over the years and are the subject of numerous studies and articles. The objective of this article is to provide an analysis of the potential relat...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2022-04-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1660 |
| Summary: | The analysis and interpretation of the financial-accounting information presented in the
financial statements of an entity have played a special role over the years and are the subject of
numerous studies and articles. The objective of this article is to provide an analysis of the potential
relations between financial-accounting information and the visibility of SMEs' activity. In this context,
we tried to show that: 1. the analysis of the financial-accounting information provided by SMEs is a
relevant and effective tool for the social partners; 2. information provided by SMEs adds value to their
activity in terms of sustainable development and social responsibility, in the context of the digitalisation
of the economy and society; and 3. external communication of information provided by SMEs
contributes to the reactivity of public authorities to their needs. |
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| ISSN: | 2065-0175 2067-340X |