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  • 标题:FINANCIAL ANALYSIS FROM AN ACCOUNTING POINT OF VIEW
  • 本地全文:下载
  • 作者:Mihaela Ungureanu
  • 期刊名称:CES Working Papers
  • 电子版ISSN:2067-7693
  • 出版年度:2013
  • 卷号:5
  • 期号:1
  • 出版社:University of Iasi
  • 摘要:Despite the developments which tend to relax the relationship between financial analysis and accounting, property information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient information system can provide relevant indicators to users based on accurate and real information and financial analysis results are based on a diagnosis of return and risk. The aim of this article is to present primarily the origin and evolution of the relationship between financial analysis and accounting, and the fundamental role which accounting holds, through the information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and articles of the domain. Literature does not provide concrete answers to this problem, resolutions being expected especially from practitioners.
  • 关键词:stock analysis; financial diagnosis; information; performance; normalization.
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