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	STUDIA OECONOMICA - Issue no. 2 / 2004

	Article:	WAYS OF PERFECTING THE DATA USED IN FINANCIAL ANALYSIS. Authors: MONICA ACHIM, SORIN ACHIM, TUDOR POPESCU.


	Abstract: Following the word but not the spirit of the law, the accountant can use methods and accounting techniques that can present a favorable image of the financial status of a firm, image reflected in the financial statements. The financial analyst will have to find these “dress window” procedures applied on the financial indicators presented in the financial statements in order for his report to reflect the financial status of the analyzed firm realisticly.




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