期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2007
期号：3
页码：13-16
出版社：Petroleum-Gas University of Ploiesti
摘要：Today, the objectivity of financial information is fundamental to economic activity, because of its capitalinfluence over the managers' decisions precision and efficiency. The accounting differences betweencountries (the number and content of the accountancy principles, the used evaluation methods,information perception and interpretation, the information presentation within the financial statementsetc.) bring some difficulties in using data by internal and external users in decision making. It isimportant to know the relationship between financial information source, indicators and the decisiontype.
关键词：financial information; accounting; financial indicators; business decision
