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Study Regarding The Relevance Of The Information Disclosed In The Romanian Financial Statement

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  • JIANU IULIA

    () (Academy of Economic Studies Bucharest)

Abstract

This study is a comparative analysis regarding the relevant information for current and potential investors of Romania. The information required for this study was collected by applying a questionnaire to 186 investors, of which 42 are current investors and 144 are potential investors. The conclusions of this study revealed that there is not any significant difference between current and potential investors regarding the relevance of the information disclosed in the financial statements.

Suggested Citation

  • Jianu Iulia, 2012. "Study Regarding The Relevance Of The Information Disclosed In The Romanian Financial Statement," EuroEconomica, Danubius University of Galati, issue 4(31), pages 21-32, November.
  • Handle: RePEc:dug:journl:y:2012:i:4:p:21-32
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    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/1452/1411
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    References listed on IDEAS

    as
    1. Young, Joni J., 2006. "Making up users," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 579-600, August.
    2. Jiří Strouhal & Carmen Bonaci & Razvan Mustata, 2012. "Corporate Governance and Financial Crisis," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 18(1), pages 122-123, February.
    3. Baker, C. Richard & Wallage, Philip, 2000. "The Future of Financial Reporting in Europe: Its Role in Corporate Governance," The International Journal of Accounting, Elsevier, vol. 35(2), pages 173-187, July.
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    Cited by:

    1. MIRON Vasile Cristian Ioachim & BURJA Vasile & FOCSAN Eleonora Ionela, 2015. "Content Of Financial Statements And Their Informative Valences For Stakeholders," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 255-261, July.

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    Keywords

    accounting; investors; financial statements; Romania;

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