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A Research On The Financial Disclosure Choices Within Listed Companies

Author

Listed:
  • Daniela Artemisa CALU

    (ASE Bucharest, Romania,)

  • Madalina DUMITRU

    (ASE Bucharest, Romania)

  • Ileana Cosmina PITULICE

    (ASE Bucharest, Romania)

  • Viorel AVRAM

    (ASE Bucharest, Romania)

  • Aurelia STEFANESCU

    (ASE Bucharest, Romania)

  • Andreea PONORÎCA

    (ASE Bucharest, Romania)

Abstract

Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able to choose among several accounting treatments. Our research aims to demonstrate that there are correlations between certain particularities of the group (e.g. industry type, reporting basis) an d the accounting policies it chooses. In this regard, we want to research the accounting policies published in 2007 financial statements by companies included in Fortune Global 500 top, to establish through statistical methods correlations among dependent and independent variables and to explain the option for a certain accounting treatment. In this research we included the options concerning the disclosure formats of the financial statements.

Suggested Citation

  • Daniela Artemisa CALU & Madalina DUMITRU & Ileana Cosmina PITULICE & Viorel AVRAM & Aurelia STEFANESCU & Andreea PONORÎCA, 2009. "A Research On The Financial Disclosure Choices Within Listed Companies," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 9(1(9)), pages 209-218, June.
    • Handle: RePEc:scm:ausvfe:v:9:y:2009:i:1(9):p:209-218
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    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS%20VOL.9,NR.1(9),2009%20fulltext.pdf
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    Cited by:

    1. Daniela Artemisa Calu & Madalina Dumitru & Mariana Elena Glavan & Raluca Gina Gu?e, 2016. "(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(S10), pages 1015-1015, November.

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