ACCOUNTING INFORMATION - THE BASE OF FINANCIAL ANALYSIS IN INVESTMENT DECISIONS

Abstract

Accounting information must allow both the current and potential investors to identify measure, classify, and evaluate all operations and activities of an enterprise. Undoubtedly, one of the most important is that accounting provides accounting information. This allows management decisions and proper investment by current and potential investors. This paper aims to show that it is important accounting information in making management decisions and investments, which are the characteristics and conditions necessary for accounting information is used efficiently.

Keywords

• accounting information
• investment decisions
• financial analysis economic efficiency
• accounting users