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Evaluarea comparabilității informației financiare în cazul firmelor românești cotate la bursă

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dc.contributor.author Robu, Ioan-Bogdan
dc.date.accessioned 2020-02-07T12:05:24Z
dc.date.available 2020-02-07T12:05:24Z
dc.date.issued 2019-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/30
dc.description ROBU, Ioan-Bogdan. Evaluarea comparabilității informației financiare în cazul firmelor românești cotate la bursa.In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 91-96. ISBN 978-9975-127-67-7. en_US
dc.description.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. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject calitatea informației financiare en_US
dc.subject comparabilitate en_US
dc.subject IFRS en_US
dc.subject analiza datelor de panel en_US
dc.title Evaluarea comparabilității informației financiare în cazul firmelor românești cotate la bursă en_US
dc.type Article en_US


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