ANALYSIS OF NON-FINANCIAL INFORMATION OF THE COMPANIES LISTED ON BUCHAREST STOCK EXCHANGE

被引：0
|
作者：
Marinescu, Alexandra-Oana [1 ]
机构：
[1] Bucharest Univ Econ Studies, Bucharest, Romania
来源：
IFRS: GLOBAL RULES & LOCAL USE | 2018年
关键词：
non-financial reporting; Romania; transparency; companies listed; CORPORATE SOCIAL-RESPONSIBILITY; EARNINGS MANAGEMENT;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The goal of this paper consists in showing the potential of the companies listed on the Bucharest Stock Exchange to publish non-financial information through a separate report towards the annual report aimed at attracting investors and creating an international image. Thus, in order to achieve this goal, companies listed on BVB, which are part of different sectors of activity, were analyzed. The case study revealed a mimetic isomorphism for drafting the reports. However, Romania is still facing the understanding of the new non-financial reporting concept.
引用
收藏
页码：235 / 246
页数：12
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