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 requirements of the modern society called forth the material assets in favor of immaterial ones. We are especially making mention of information. These represent the basement of any decision,and consequently its success or its failing rests on the quality of the creation and communication process,as well as on the associated inevitable risks. The horizon of the implications and of the profitableness that the financial-accounting information can draw in is vast. The elaboration process of the financial statements,bearing beneficial data,is not always a degage and an ethic one. Although users are in need of and ask permanently for financial-accounting information,the confidence in the truthful reflection of the economical reality is quite diminished. In this context,the present study sets itself to tackle the informational risk,an extremely important factor that has to be taken into consideration by the economic deciders.
关键词：financial-accounting information;financial communication;true and fair view;informational risk;audit.
