Abstract
This study presents results of a research on voluntary disclosure of performance indicators by listed companies in Romania. The analysis of financial statements according IFRS was conducted for the period 2006-2010, whereas for those made under the RAS, the analysis period was set to 2005-2010. The main objective was to develop an instrument to measure the degree of transparency on financial ratios published by listed companies. Finally, conclusions were drawn and possible future research directions.
Author supplied keywords
Cite
CITATION STYLE
Nistor, N., Predescu, L., & Istudor, I. I. (2011). Analysis of the voluntary disclosure of companies’ performance indicators. In Annals of DAAAM and Proceedings of the International DAAAM Symposium (pp. 1499–1500). Danube Adria Association for Automation and Manufacturing, DAAAM. https://doi.org/10.2507/22nd.daaam.proceedings.734
Register to see more suggestions
Mendeley helps you to discover research relevant for your work.
