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Evaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursă

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cris.sourceIdoai:irek.ase.md:1234567890/33
dc.creatorRobu, Ioan-Bogdan
dc.creatorGrosu, Maria
dc.date2020-02-10T09:01:36Z
dc.date2020-02-10T09:01:36Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:53:17Z
dc.date.available2023-11-13T20:53:17Z
dc.descriptionROBU, 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.
dc.descriptionTo 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.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/33
dc.identifier.urihttps://cris.ase.md/handle/123456789/4709
dc.languageother
dc.publisherASEM
dc.subjectcalitatea informației financiare
dc.subjectcompletitudine
dc.subjectIFRS
dc.titleEvaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursă
dc.typeArticle
dspace.entity.typePublication
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