Comparative Analysis of Investor Communication Practices in Listed Companies

Georgiana Maria Lungu (), Costin Daniel Avram () and Radu Baluna ()
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Georgiana Maria Lungu: University of Craiova, Romania
Costin Daniel Avram: University of Craiova, Romania
Radu Baluna: University of Craiova, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 422-431

Abstract: Financial communication is essential for any organization, regardless of its field of activity or size. This complex process involves the transmission of relevant financial information to various stakeholders, including investors, shareholders, financial analysts and regulators. To ensure effective communication, economic entities and financial specialists use a diverse range of indicators and tools. One such indicator is Vektor, which plays a crucial role in evaluating and interpreting the financial performance of an organization. In this article, we aim to study two economic entities in the field of production and supply of electricity and thermal energy, gas, hot water and air conditioning. The choice of the two entities is due to the importance and significant impact these companies have on society and the economy as a whole. These types of companies are essential for providing the energy and services required in various sectors such as industry, residential and commerce, playing a vital role in the development and functioning of modern society.

Keywords: financial communication; indicators; financial performance; impact (search for similar items in EconPapers)
JEL-codes: A11 F64 Q56 (search for similar items in EconPapers)
Date: 2023
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