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The Importance Of Financial Audit and Reporting On The Predictions Of Companies’ Performance On The Bucharest Stock Exchange

Author

Listed:
  • Popa Adriana Florina

    (The Bucharest University of Economic Studies)

  • Dobre Florin

    (The Bucharest University of Economic Studies)

  • Brad Laura

    (The Bucharest University of Economic Studies)

Abstract

The problem regarding the financial performance of the companies is related not only with the critical examination of them, but also with the evaluation realized by the audit team regarding company’s financial statements. As a fact, the lower the financial performance is, more importance to audit practices is conferred. This study is going to evaluate the performance of companies by calculating the Z score using the Anghel Function. The sample is used by evaluating the companies from the BSE (Bucharest Stock Exchange). As the model is pointing out the companies that obtained higher or lower performance, the financial audit is also important to the present context.

Suggested Citation

  • Popa Adriana Florina & Dobre Florin & Brad Laura, 2012. "The Importance Of Financial Audit and Reporting On The Predictions Of Companies’ Performance On The Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1318-1323, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1318-1323
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    More about this item

    Keywords

    key words financial audit; financial performance; accounting principles; discriminant analysis; z score;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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