BUSINESS PERFORMANCE DISCLOSURE: THE CASE OF ROMANIAN LISTED COMPANIES
BUSINESS PERFORMANCE DISCLOSURE: THE CASE OF ROMANIAN LISTED COMPANIES
Author(s): Adina Simona PopaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: performance
Summary/Abstract: The study deals with the questions relating to the disclosure of financial and non-financial performance measures. The purpose of our study is hence twofold: firstly if Romanian companies listed on Bucharest Stock Exchange had implemented performance management, performance measurement system or calculate key performance indicators or non-financial performance indicators and secondly, to observe what are the most disclosed performance indicators in their annual and management report. Results are showing that Romanian companies are considering both financial and non-financial measures in the performance management approach.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 23/2013
- Issue No: 2
- Page Range: 34-43
- Page Count: 10
- Language: English