Influența altor elemente ale rezultatului global asupra performanței companiilor cotate la BVB

Abstract

Performance takes various forms, and for each individual user, the degree of relevance of these forms is very likely to differ, which leads to the importance of measuring the concept of performance from several angles. Very often, the net result obtained by entities is not sufficient in measuring performance and does not fully reflect the entity's ability to create value for its shareholders, the performance in general to its shareholders, the performance in general of a high character of subjectivity, by the fact that it depends on the interests and goals pursued. by users of the information. In the composition of the comprehensive income, we find those expenses, gains, revenues and losses that are excluded from the net result, these elements are usually identified in other elements of the comprehensive income when they have not yet been realized, giving the management or imagine more comprehensive of the situation companies' finances. Starting from these considerations, the main objective of the work is to analyze the influence of other global result elements on the final comprehensive income, for a sample of 41 entities listed on the BSE, entities that present information on other elements in the financial statements for 2021 of overall result. CZU: 657.372.12:005.332.1(498); JEL: M41, M48; DOI: https://doi.org/10.53486/isca2023.13