L'ANALYSE DE L'INFLUENCE DES COMPOSANTS DES ETATS FINANCIERS SUR LA CAPITALISATION BOURSIÈRE DES ENTREPRISES ROUMAINES, DANS LES CONDITIONS DE LA CRISE

Costel Istrate and Bogdan Robu Ioan

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Abstract: The global financial crisis has greatly affected the Romanian financial market and also the listed companies, with a direct impact on the content of the published financial statements. This reduced the satisfaction regarding the informational requirements of shareholders. This study aims to estimate the influence of the financial statements, under the conditions of the crisis on the market capitalization. The study was conducted at the level of Romanian companies listed between 2005 and 2011. For data analysis the advanced statistical methods were used. The research results show the major components of the financial statements that were identified for the Romanian listed companies and include the estimation of the influence of identified components on market capitalization.

Keywords: principal components of financial statements; Bucharest Stock Exchange; phases of financial crisis; market capitalization; Bourse des Valeurs Bucarest; phases de la crise; information financière; capitalisation boursière; composants des états financiers (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899159v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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