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 |
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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 |
| _version_ | 1797995078331924480 |
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| author | Marilena Zuca Victor Munteanu Janina Soare Magdalena Dănescu Alice Țînța Adriana Păduraru (Horaicu) |
| author_facet | Marilena Zuca Victor Munteanu Janina Soare Magdalena Dănescu Alice Țînța Adriana Păduraru (Horaicu) |
| author_sort | Marilena Zuca |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-11T09:55:44Z |
| format | Article |
| id | doaj.art-fca72372b91b40ef86d3f6d41d74155d |
| institution | Directory Open Access Journal |
| issn | 2065-0175 2067-340X |
| language | English |
| last_indexed | 2024-04-11T09:55:44Z |
| publishDate | 2022-04-01 |
| publisher | Danubius University |
| record_format | Article |
| series | Acta Universitatis Danubius: Oeconomica |
| spelling | doaj.art-fca72372b91b40ef86d3f6d41d74155d2022-12-22T04:30:37ZengDanubius UniversityActa Universitatis Danubius: Oeconomica2065-01752067-340X2022-04-0118288111Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient ContextMarilena Zuca0Victor Munteanu1Janina Soare2Magdalena Dănescu3Alice Țînța4Adriana Păduraru (Horaicu)5Romanian - American UniversityValahia University of TargovisteValahia University of TargovisteValahia University of TargovisteAccountingAccountingThe 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.https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1660smefinancial and non-financial informationfinancial performancesustainable developmentdigitization |
| spellingShingle | Marilena Zuca Victor Munteanu Janina Soare Magdalena Dănescu Alice Țînța Adriana Păduraru (Horaicu) Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context Acta Universitatis Danubius: Oeconomica sme financial and non-financial information financial performance sustainable development digitization |
| title | Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context |
| title_full | Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context |
| title_fullStr | Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context |
| title_full_unstemmed | Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context |
| title_short | Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context |
| title_sort | valences and informational limits of the financial statements prepared by romanian smes in the new resilient context |
| topic | sme financial and non-financial information financial performance sustainable development digitization |
| url | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1660 |
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