Analysis Of The Global Result Of Entities Listed On The Bucharest Stock Exchange

Performance is a concept often addressed in the specialized literature and in a broad sense it represents the final result obtained following the performance of an activity, associated either with a positive result or with the success achieved in a certain field. The supply of information that reflects the performance of entities is among the most important objectives of financial statements, so that by publishing them, entities meet the requirements of a diverse range of users. In Romania, the reference pillar in performance measurement or the basis for calculating many performance indicators was considered the accounting result that takes the form of profit. In the last decade, however, concepts such as overall result, return on investment or earnings per share have made their way into the performance measurement process. Starting from these considerations, through this paper, the authors aimed to carry out a study of the concepts of accounting result and global result, which aims at the results presented in the financial statements by the entities listed on the Bucharest Stock Exchange. Since the concept of performance is a complex one, through the study carried out regarding the global result which involves the analysis of several incidence factors, the authors thus resorted to measuring the performance of the entities listed on the BSE, based on the key indicators, respectively: net result, global result. The analysis of the accounting and global result was carried out on the basis of the financial statements related to the year 2021 of a sample of entities listed on the Bucharest Stock Exchange, from the perspective of the informational value they have in measuring the performance of the entities of the sample used.