EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 1, Number 10, Year 2022

ACCOUNTING TRUTH OR THE EXTENT TO WHICH FINANCIAL INDICATORS PROVIDE AN ACCURATE REPRESENTATION. A QUANTITATIVE ANALYSIS
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Author(s): Vlad Bulau
DOI: 10.4316/EJAFB.2022.10110
Abstract: Financial indicators are used for analysing and determining the financial position and the performance of a company. Most financial ratios rely on the accounting information within financial statements; many are calculated based on the accounts statement and profit and loss account. A company's financial statements are of interest to many people (managers, investors, and creditors, as well as providers, employees, trading partners, or public institutions). Financial analysis may acquire various forms, depending on the interest of each interested party. The utility of the indicators featured below relies on the need to have post-fact, present, and forecasting knowledge regarding the economic activity of an enterprise.
Keywords: Accounting; Financial Analysis; Accounting Truth; Indicators; Liquidity; Solvency
References:
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3. Ohlson, J., Gao, Z. (2006). Earnings, Earnings Growth And Value, Foundations And Trends In Accounting, 1(1), P. 15-28
4. Pratt, S., P., Niculita, A. (2008), Valuing A Business. The Analysis And Appraisal Of Closely Held Companies, 5th Edition, The McGraw Hill Companies, New York
5. White, G., Sandhi, A., Fred. D. (2002). The Analysis And Use Of Financial Statements, 3rd Edition, Wiley Publishing, New Jersey
 
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