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Financial-Accounting Information: A Genuine Factor Of Power In The Capital Market Investment Gain-Loss Ratio

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  • BONI MIHAELA STRAOANU

    (PETROLEUM AND GAS UNIVERSITY OF PLOIESTI, 39th Bucuresti Blvd., Ploiesti County)

Abstract

The main objective of accounting is to provide information to ensure a true and fair view of the financial position, financial performance and changes in financial position of the entity, for the use of such information by internal and external users, in order to sustain economic decisions. To achieve this objective, it is necessary that current accounting work to periodically synthesize generalized information that would be relevant to characterize the activity carried out by an entity within a certain time period. Globalization of capital markets has resulted in the need for consistent information, becoming stronger, understanding and comparing financial information to various corporations.

Suggested Citation

  • Boni Mihaela Straoanu, 2014. "Financial-Accounting Information: A Genuine Factor Of Power In The Capital Market Investment Gain-Loss Ratio," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 521-525, May.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:special:p:521-525
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    References listed on IDEAS

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    1. LeRoy, Stephen F, 1973. "Risk Aversion and the Martingale Property of Stock Prices," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 14(2), pages 436-446, June.
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