Evaluarea comparabilității informației financiare în cazul firmelor românești cotate la bursă

Abstract

Information comparability can be ensured by consistently applying the same financial reporting framework or similar financial reporting frameworks. The comparability of financial information can be measured both between firms and from one period to the next. In the study there has been evaluated the comparability of financial information over time, from one financial exercise to another, and in space, between firms, with the analysis of fixed-effects panel data. The main results have revealed that the move to IFRS has led to increased comparability of financial information. CZU: 657.37:336.761(498) ; JEL: C13, C20, C58, M41.