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Comparative Analysis of Investor Communication Practices in Listed Companies

Author

Listed:
  • Georgiana Maria Lungu

    (University of Craiova, Romania)

  • Costin Daniel Avram

    (University of Craiova, Romania)

  • Radu Baluna

    (University of Craiova, Romania)

Abstract

Financial communication is essential for any organization, regardless of its field of activity or size. This complex process involves the transmission of relevant financial information to various stakeholders, including investors, shareholders, financial analysts and regulators. To ensure effective communication, economic entities and financial specialists use a diverse range of indicators and tools. One such indicator is Vektor, which plays a crucial role in evaluating and interpreting the financial performance of an organization. In this article, we aim to study two economic entities in the field of production and supply of electricity and thermal energy, gas, hot water and air conditioning. The choice of the two entities is due to the importance and significant impact these companies have on society and the economy as a whole. These types of companies are essential for providing the energy and services required in various sectors such as industry, residential and commerce, playing a vital role in the development and functioning of modern society.

Suggested Citation

  • Georgiana Maria Lungu & Costin Daniel Avram & Radu Baluna, 2023. "Comparative Analysis of Investor Communication Practices in Listed Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 422-431, August.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:422-431
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%203/24.pdf
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    References listed on IDEAS

    as
    1. Daniela Salvioni, 2002. "Transparency Culture and Financial Communication," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 2 Corpora.
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    More about this item

    Keywords

    financial communication; indicators; financial performance; impact;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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