In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification...

Les transactions effectuées dans le marché globale de capital (qui a le principal component le marché boursier) et les investissements étrangers directs nécessitent une information préalable pour les investiteurs qui ont des fonds pour être placés. Dans ces conditions les informations...

Accounting information must allow both the current and potential investors to identify measure, classify, and evaluate all operations and activities of an enterprise. Undoubtedly, one of the most important is that accounting provides accounting information. This allows management decisions and...

Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in...

Modern society require to managers of the organizations to use both technology and knowledge to take necessary decisions in order to ensure the performance and long-term sustainability of the organization. Accounting information provided by financial statements is one of the most decisive...