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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2696
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dc.contributor.authorMusteață, Victoria-
dc.date.accessioned2023-05-26T07:23:39Z-
dc.date.available2023-05-26T07:23:39Z-
dc.date.issued2023-03-
dc.identifier.isbn978-9975-147-93-4 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/2696-
dc.descriptionMUSTEAȚĂ, Victoria. Raportarea performanței financiare și nefinanciare: evidențe din industria farmaceutică = Financial and Non-Financial Performance Reporting: Evidence from the Pharmaceutical Industry. Conducător șt.: NICHITA, Elena-Mirela. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 252-260. ISBN 978-9975-147-93-4 (PDF).en_US
dc.description.abstractOur research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another). CZU: [657.37+005.216.1]:661.12; JEL: M21, M41; DOI: https://doi.org/10.53486/issc2023.31en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectfinancial performanceen_US
dc.subjectnon-financial performanceen_US
dc.subjectpharmaceutical industryen_US
dc.subjectbusiness environmenten_US
dc.subjectinformation usersen_US
dc.subjectCOVID-19en_US
dc.titleRaportarea performanței financiare și nefinanciare: evidențe din industria farmaceuticăen_US
dc.title.alternativeFinancial and Non-Financial Performance Reporting: Evidence from the Pharmaceutical Industryen_US
dc.typeArticleen_US
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