The analysis of the principal components of the financial reporting in the case of Romanian listed companies

Reported financial statements of listed companies aim to base decisions for all stakeholders. Most times, especially in emerging economies like that in Romania, the issue of harmonization of national reporting standards with international financial reporting to be ensured homogeneity and comparability of information reported is mandatory. When reporting in line with European Directives, the question of identifying the principal components of the financial statements reported by Romanian companies listed is a research problem. The purpose of this study is to identify the principal components of financial statements, in the case Romanian listed companies. Using a sample of Romanian listed companies, the study aims to identify the principal components of financial statements, for the period 2006-2011. (C) 2015 The Authors. Published by Elsevier B.V.