REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
DOI:
https://doi.org/10.29358/sceco.v0i13.17Abstract
In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company.Downloads
Downloads
Published
Issue
Section
License
Authors who publish with Studies and Scientific Researches. Economics Edition (SCECO) agree to the following terms:
-
Copyright Retention
Authors retain full copyright over their work and grant the journal the right of first publication. The published article is simultaneously licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license permits others to:-
Share — copy and redistribute the material in any medium or format
-
Adapt — remix, transform, and build upon the material
for any purpose, even commercially, as long as proper attribution is given to the original author(s) and source.
-
-
Additional Distribution
Authors may enter into separate, non-exclusive contractual arrangements for the distribution of the journal’s published version of the work (e.g., post it to an institutional repository, include it in a book), with clear credit to the initial publication in SCECO. -
Preprint and Open Posting Policy
Authors are encouraged to post their work online (e.g., in preprint archives, institutional repositories, or personal websites) before submission, during review, and after publication.
This practice supports academic exchange and can lead to earlier and broader dissemination and citation of published work.
(See: “The Effect of Open Access” – PLOS)
For further inquiries regarding copyright, licensing, or archiving, please contact the editorial office at Editorial Board