A SURVEY REGARDING THE QUALITY OF FINANCIAL
STATEMENTS

Laura Raisa Miloș, University „Eftimie Murgu” of Resita, Romania
Marius Cristian Miloş, University „Eftimie Murgu” of Resita, Romania

ABSTRACT: The paper aims at bringing arguments for the necessity of improvement of the
financial statements of the companies. After highlighting the limitations of the information
included in the financial statements and proposing some measures of qualitative improvement,
there are analyzed the results of a survey, performed in the western area of Romania, that wanted
to seize the needs and expectations of the users as far as concerns the accounting and financial
information provided by the Romanian companies.

Keywords: financial statement, quality, users, information

JEL Codes : M21, M41