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Evaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursă

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dc.contributor.author Robu, Ioan-Bogdan
dc.contributor.author Grosu, Maria
dc.date.accessioned 2020-02-10T09:01:36Z
dc.date.available 2020-02-10T09:01:36Z
dc.date.issued 2019-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/33
dc.description ROBU, Ioan-Bogdan, GROSU, Maria. Evaluarea completitudinii 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. 110-113. ISBN 978-9975-127-67-7. en_US
dc.description.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. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject calitatea informației financiare en_US
dc.subject completitudine en_US
dc.subject IFRS en_US
dc.title Evaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursă en_US
dc.type Article en_US


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