文章基本信息

标题：Financial theories and accounting judgements regarding the synthetic informing
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作者：B.C. GOMOI ; CRISTINA NICOLAESCU
期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：79-87
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：The current work tries to brig into front the incidence of financial theories in the process of financial reporting. Thus, there are theories like functional fixation theory, which supports the establishing of repetitive directions for analysis; anchor theory, which assumes that users of accounting information will select a specific available figure as a starting point for their analysis; efficient financial market theory, which indicates the measure of which the financial market incorporates historical data as well as privileged information into the market evolution
关键词：financial theory; financial reporting; incidence; capitalization