期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The investor interested in efficient capital market investments should make an analysis of quoted shares to meet a series of questions: what to buy?,when to buy? and when to sell?. Such analysis can be done in two directions: technical and fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by the company’s periodic reports (balance sheet,profit and loss account,etc.) and the evolution of the results and economic and financial indicators of the company. This article wants to determine whether technical or fundamental analysis is more efficient and what is the role and place of accounting information in making investment decisions.
