Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis

Tăbîrcă Alina Iuliana () and Djaouahdou Réda
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Tăbîrcă Alina Iuliana: “Valahia” University of Târgoviște, Romania
Djaouahdou Réda: University of Badji Mokhtar Annaba, Algeria

Valahian Journal of Economic Studies, 2024, vol. 15, issue 1, 39-52

Abstract: This study investigates the varying levels of financial and non-financial information disclosure among firms in the European Union, specifically focusing on the Frankfurt Stock Exchange (FSE) and Bucharest Stock Exchange (BSE). The research uses comprehensive datasets to evaluate the extent and quality of disclosures, assessing their compliance with EU directives and international standards. The analysis incorporates a quantitative method to provide a nuanced understanding of disclosure practices. Key findings highlight significant disparities in disclosure levels between FSEs and BSEs, driven by differences in regulatory environments, market pressures, and organizational characteristics. The study concludes with recommendations for policymakers and corporate managers to enhance transparency and promote uniform disclosure standards across the EU.

Keywords: financial information; non-financial information; financial analysis; EU; financial markets (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:15:y:2024:i:1:p:39-52:n:1004

DOI: 10.2478/vjes-2024-0004

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