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Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders

Author

Listed:
  • Mihaela-Maria Mihalcea

    („1st of December 1918†University of Alba Iulia)

  • Izabela-Diana Hada

    („1st of December 1918†University of Alba Iulia)

Abstract

Financial performance is appreciated through the information in the financial statements and a wide range of indicators based on them. A fair financial diagnosis involves a complex analysis of these, but on the other hand each stakeholder category and each stakeholder in turn pursues a set of relevant information for them. What are basically the main users of financial-accounting information and what is important to them in an economic entity? Do these stakeholders have the financial education needed to properly assess the performance of an economic entity? What is the most useful information and how is performance translated for each category of stakeholders? In this research, the theoretical answers combine with practical answers, giving a practical meaning to the term of financial performance.

Suggested Citation

  • Mihaela-Maria Mihalcea & Izabela-Diana Hada, 2019. "Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 798-805, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:798-805
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    More about this item

    Keywords

    financial reports; financial performance; financial rates; stakeholders; the usefulness of financial-accounting information;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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