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Evaluarea comparabilității informației financiare în cazul firmelor românești cotate la bursă

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cris.sourceIdoai:irek.ase.md:1234567890/30
dc.creatorRobu, Ioan-Bogdan
dc.date2020-02-07T12:05:24Z
dc.date2020-02-07T12:05:24Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:57:14Z
dc.date.available2023-11-13T20:57:14Z
dc.descriptionROBU, 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.
dc.descriptionInformation 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.
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dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/30
dc.identifier.urihttps://cris.ase.md/handle/123456789/5290
dc.languageother
dc.publisherASEM
dc.subjectcalitatea informației financiare
dc.subjectcomparabilitate
dc.subjectIFRS
dc.subjectanaliza datelor de panel
dc.titleEvaluarea comparabilității informației financiare în cazul firmelor românești cotate la bursă
dc.typeArticle
dspace.entity.typePublication
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