Evaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursă

Abstract

To be useful to investors in the decision-making process, financial information reported by public interest entities must meet a number of quality features. Of these, completeness contributes significantly to supporting investors' decisions by reporting that the financial statements provide an exhaustive presentation of the position and financial performance. The purpose of this study, conducted at the level of BSE listed companies, is to estimate and test the influence of the transition to IFRS on the completeness of financial information. The obtained results indicate that the switch to IFRS has significantly contributed to the increase in completeness by reporting and other useful situations to investors to supplement the reported financial statements under the RAS. CZU: 657.37:336.761(498) ; JEL: C13, C20, C58, M41.