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Measuring and Assessing the Quality and Usefulness of Accounting Information

Author

Listed:
  • Gergana Tsoncheva

    (Varna University of Economics)

Abstract

High quality accounting information is of key importance for a large number of users, as it influences the quality of the decisions made. Providing high quality and useful accounting information is a prerequisite for the efficiency of the enterprise. Usefulness is determined by the quality of accounting information. Measuring and assessing the quality and usefulness of accounting information are of particular importance, as these activities will not only enhance the quality of economic decision-making for the users, but the overall market efficiency of the business as well.

Suggested Citation

  • Gergana Tsoncheva, 2014. "Measuring and Assessing the Quality and Usefulness of Accounting Information," Business & Management Compass, University of Economics Varna, issue 1, pages 52-64.
    • Handle: RePEc:vrn:journl:y:2014:i:1:p:52-64
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    File URL: http://journal.ue-varna.bg/uploads/20150330110550_82420880255192e0e41064.pdf
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    Citations

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    Cited by:

    1. Tăbîrcă Alina Iuliana & Djaouahdou Réda, 2024. "Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis," Valahian Journal of Economic Studies, Sciendo, vol. 15(1), pages 39-52.
    2. Elena Loredana DINU, 2022. "Assessing methods for the quality of financial and accounting information," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 70-83, December.

    More about this item

    Keywords

    evaluation; methods; quality; efficiency; accounting information;
    All these keywords.

    JEL classification:

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

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