RESEARCH DISCLOSURE OF IAS 2, IAS 11 AND IAS 37 IN COMPANIES LISTED ON THE STOCK MARKET OF LONDON, GERMANY AND PARIS

Mihaela MATEIU (căs. MAN)

RESEARCH DISCLOSURE OF IAS 2, IAS 11 AND IAS 37 IN COMPANIES LISTED ON THE STOCK MARKET OF LONDON, GERMANY AND PARIS

MI

Mihaela MATEIU (căs. MAN)¹

¹ Ph.D Student, Babeş-Bolyai University, Faculty of Economics and Business Administration, Romania

Accepted 25 March 2026

Available Online 15 March 2013

Abstract

STARTING WITH THE ASSUMPTION THAT COMPANIES REPORTING UNDER IAS HAVE COMPLETE AND ACCURATE INFORMATION IN THE FINANCIAL STATEMENTS, WE CONDUCTED A STUDY IN WHICH WE WANT TO SHOW THE DEGREE OF DISCLOSURE IN ACCORDANCE WITH IAS 2, IAS 11 AND IAS 37 FOR A SAMPLE OF COMPANIES OPERATING IN THE CONSTRUCTION FIELD OF ACTIVITY AND ARE LISTED ON STOCK EXCHANGES IN LONDON, GERMANY AND PARIS AND TO SHOW THAT TH ERE IS A CONNECTION, AND IF SO THE TYPE OF RELATIONSHIP BETWEEN CERTAIN VARIABILES (SUCH AS AUDIT FIRM, TURNOVER, ROE, BV, P/B) AND THE DISCLOSURE INDEX.

Keywords

VARIABLES FINANCIAL STATEMENTS IAS DISCLOSURE INDEX

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