to accountingsystems and their main traits and evolution. Accounting information and its disclosure by entities isthen …

frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchersâ … relevant and faithfully represented accounting information; describe three untested, verifiability-related maintained … related to accounting measurement verifiability. Finally, we discuss claims that use of the fair value measurement attribute …

performance. Accounting, as part of the management process, specifically contribute to the value of the entity. In this paper we … want to present how accounting acts as a consultant to managers, helping them in decision making process. …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …

’ financial reporting follows the requirements of relevant laws in the country and that they comply with appropriate accounting …

The nowadays accounting information user profile became more sophisticated and the financial reports face new … users. According to International Accounting Standards Board, the utility of information is defined through the qualitative … practice in risk management field. Also, we will debate the relation between the qualitative characteristics of accounting …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …