ACCOUNTING INFORMATION INTEGRATION IN THE TRIANGLE FINANCING - INVESTMENT - DIVIDEND. OPTIONS WITHIN ECONOMIC ENTITIES IN CENTRAL REGION

CIUHUREANU Alina-Teodora, Nicolae Bălcescu Land Forces Sibiu, Romania

Abstract:
The article captures the three fundamental managerial decisions involving the capitalization of accounting information: financing, investment and dividend, the aim being to highlight the usefulness of accounting information by translating tit into calculation and analysis models even though this transposition does not offer a definite guarantee of a decision that eliminates future risks. It also presents the results and conclusions of a quantitative research based on a questionnaire, conducted on a sample of economic entities in Centre Development Region 7, whose main objective is to know the options for use of accounting information in taking financing, investment and dividend decisions.

Keywords: accounting information, financing, investment, dividend

JEL Classification: M100, M410

Volume: 69, Issue: 4

Pages: 68 - 83

Publication date: November, 2017

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/69406ciuhureanu.pdf

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