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Capitalizing on financial and non-financial information in substantiating the decisions

Author

Listed:
  • Elena Loredana DINU

    (Doctoral School of “Stefan cel Mare†University of Suceava,Romania)

  • Veronica GROSU

    (Doctoral School of “Stefan cel Mare†University of Suceava,Romania)

Abstract

The article presents the way financial and non-financial information are valued, as well as a case study with respondents from Romanian entities, by category of interested parties.The main tools with an impact on the companies’ performance and importance of the financial-accounting system are the accounting value and the market value of the entities.The study is based on answers obtained from respondents located in the city of Buhuși,Bacău County,Romania, to a questionnaire distributed to legal entities from various fields of activity.

Suggested Citation

  • Elena Loredana DINU & Veronica GROSU, 2023. "Capitalizing on financial and non-financial information in substantiating the decisions," Romanian Journal of Economics, Institute of National Economy, vol. 56(1(65)), pages 151-166, July.
    • Handle: RePEc:ine:journl:v:56:y:2023:i:65:p:151-166
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    More about this item

    Keywords

    financial information; non-financial information; decision support; questionnaire analysis;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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