حسابداری و اطلاعات اضافی حسابداری -ظرفیت ها در نشست تجزیه و تحلیل مالی

The purpose of this research is to provide pertinent findings to improve the relevance, accuracy and understanding of accounting and extra-accounting information, to be used by the financial analysts, aiming to be a starting point in research, without exhausting the subject. The objectives of this research focused on four main issues: general information about respondents, d ata regarding on the use of information, identification of financial statements used by respondents, information on financial analysis.We choose as primary data collection the method based on survey using a questionnaire sent by email.

The research work undertaken aimed to determine the way accounting information is perceived, understood and used by managers. We also observed how accounting information satisfy the requirements of financial analysis. The four research hypotheses were validated. After analyzing survey response, we conclude that managers need more structured information. The current financial statements forms must be improved and adapted to"the managers"informational needs. Financial analysts may suggest a score card based on their specific activity.The second conclusion is related to the renewal of the relationship between accounting and financial analysis. The test conducted by the questionnaire noted that a company cannot survive in a free and competitive economy unless it correctly identifies customer requirements. But to run stable and effective it must meet efficiency criteria in allocation and exploit of the potential material, human and financial. An important role for a company to integrate in the above requirements has the financial analysis. This allows accurate evaluation of the results, company activities and its development perspectives in relation to market requirements and competition demands. Based on goals set at the beginning of the research, the paper presented opportunities to exploit the information contained in financial statements by managers; presented and summarized qualitative characteristics of accounting information to facilitate the understanding and interpretation by managers, financial analysts, etc.; showed necessary sources of information for the analysis and decision making process; presented the respondents.opinions on the current interest of financial analysis, trends in satisfying informational needs of respondents, and also the accounting and extra-accounting information used by them in analysis purposes.