Assessing comparability of accounting information using panel data analysis, in the case of Romanian listed companies

被引：0
|
作者：
Robu, Ioan-Bogdan [1 ]
机构：
[1] Alexandru Ioan Cuza Univ, Iasi, Romania
来源：
PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS IAAER 2019) | 2019年
关键词：
Accounting information; accounting quality; comparability; IFRS; panel data analysis; QUALITY;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Information comparability can be ensured by consistently applying the same financial reporting framework or similar financial reporting frameworks. The comparability of financial information can be measured both between firms and from one period to another. In the study there has been evaluated the comparability of accounting information over time, from one financial exercise to another, and in space, between firms, with panel data analysis using models with fixed-effects. The study was conducted on a sample of 63 Romanian listed companies, during the period 2007-2016. The main results have revealed that the move to IFRS has led to increased comparability of financial information.
引用
收藏
页码：455 / 466
页数：12
相关论文
共 50 条
  • [31] STATISTICAL ASSESSMENT OF THE VALUE RELEVANCE OF FINANCIAL INFORMATION REPORTED BY ROMANIAN LISTED COMPANIES
    Jaba, Elisabeta
    Robu, Ioan-Bogdan
    Istrate, Costel
    Balan, Christiana Brigitte
    Roman, Mihai
    ROMANIAN JOURNAL OF ECONOMIC FORECASTING, 2016, 19 (02): : 27 - 42
  • [32] Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies
    Belenesi, Marioara
    Bogdan, Victoria
    Popa, Dorina Nicoleta
    SUSTAINABILITY, 2021, 13 (09)
  • [33] The relationship between financial management information systems and accounting policy retention (Case study: Listed companies)
    Piri, Habib
    Tanyani, Hadi Bakhshesh
    Kermani, Amrollah Zeynali
    INTERNATIONAL JOURNAL OF EARLY CHILDHOOD SPECIAL EDUCATION, 2022, 14 (03) : 3463 - 3472
  • [34] INTERACTIONS BETWEEN FUNDAMENTAL ANALYSIS AND MARKET PERFORMANCE FOR ROMANIAN COMPANIES: A PANEL DATA APPROACH
    Horobet, Alexandra
    Belascu, Lucian
    ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, 2012, 46 (03): : 5 - 23
  • [35] HARMONIZATION OF ACCOUNTING PRACTICES: THE CASE OF ACCOUNTING FOR PPE IN LITHUANIAN NON-LISTED COMPANIES
    Legenzova, Renata
    Gaigaliene, Asta
    Vilkaite, Inesa
    PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016), 2016, 27 : 285 - 296
  • [36] THE IMPACT OF CORPORATE GOVERNANCE ON THE LEVEL OF ACCOUNTING INFORMATION DISCLOSURE OF LISTED COMPANIES: EMPIRICAL EVIDENCE IN THE VN30 LISTED COMPANIES
    Thinh Tran Quoc
    Ha Le Hoang Viet
    PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON FINANCE AND ECONOMICS 2016, 2016, : 605 - 612
  • [37] Early Warning and Monitoring Analysis of Financial Accounting Indicators of Listed Companies Based on Big Data
    Wang, Wenyan
    SCIENTIFIC PROGRAMMING, 2022, 2022
  • [38] The concept of quality of financial accounting information and the relationship with IFRS standards: analysis of the situation of companies listed on BVB
    Dinu, Elena Loredana
    PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON BUSINESS EXCELLENCE, 2022, 16 (01): : 1353 - 1367
  • [39] Evaluation on Accounting Information Disclosure of Social Responsibility of Agricultural Listed Companies based on Factor Clustering Analysis
    Dai Pengjun
    Dong Shulan
    2011 INTERNATIONAL CONFERENCE ON FUTURE COMPUTER SCIENCE AND APPLICATION (FCSA 2011), VOL 4, 2011, : 184 - 192
  • [40] Research on the Disclosure of Social Responsibility Accounting Information in Chinese Listed Power Companies
    Hua Shuanglian
    Jiang Ling
    RECENT ADVANCE IN STATISTICS APPLICATION AND RELATED AREAS, PTS 1 AND 2, 2008, : 618 - +
12345