Danubius International Conferences, International Conference on Contemporary Scientific and Technological Aspects towards an Entrepreneurial Approach

Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context

Georgiana – Janina Soare, Marilena Zuca, Victor Munteanu, Magdalena Danescu, Alice Tinta, Adriana Paduraru (Horaicu)
Last modified: 2022-02-24


The analysis and interpretation of the financial-accounting information presented in the financial statements of an entity have played a special role over the years and are the subject of numerous studies and articles. The objective of this article is to provide an analysis of the potential relations between financial-accounting information and the visibility of SMEs' activity. In this context, we tried to show that: 1. the analysis of the financial-accounting information provided by SMEs is a relevant and effective tool for the social partners; 2. information provided by SMEs adds value to their activity in terms of sustainable development and social responsibility, in the context of the digitalisation of the economy and society; and 3. external communication of information provided by SMEs contributes to the reactivity of public authorities to their needs.