Enhancing quality of information through risk reporting in financial statements

When we bring in discussion risk, we think about danger, loss or other unfavorable consequences. In accounting and in finance area, the concept of risk is related to a wide range of terms, such as: cost - volume analysis, decision trees, discounted cash flows, capital assets pricing models, and the...

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Bibliographic Details
Main Author: Nichita Mirela
Format: Article
Language:English
Published: Sciendo 2018-05-01
Series:Proceedings of the International Conference on Business Excellence
Subjects:
Online Access:https://doi.org/10.2478/picbe-2018-0060