| Articolul precedent |
| Articolul urmator |
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 391 2 |
| Ultima descărcare din IBN: 2023-10-11 17:02 |
| Căutarea după subiecte similare conform CZU |
| 657.37:336.761(498) (2) |
| Accountancy (953) |
| Money. Monetary system. Banking. Stock exchanges (785) |
 SM ISO690:2012ROBU, Ioan-Bogdan, GROSU, Maria. Evaluarea colpletitudinii informației financiare în cazul firmelor românești cotate la bursă. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 110-113. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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| CZU: 657.37:336.761(498) | ||||||
| JEL: C13, C20, C58, M41 | ||||||
| Pag. 110-113 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
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. |
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| Cuvinte-cheie calitatea informației financiare, completitudine, IFRS |
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