Business, Management and Accounting
5 years ago

Move to IFRS Boosts Financial Information Comparability in Romanian Listed Companies.

Audit Financiar
Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania
Cezar FURTUNA, Adela CIUCIOI

Paper Summary

The study looked at how using the same financial reporting rules can make it easier to compare financial information between companies and over time. They analyzed data from 63 Romanian companies listed on the stock exchange from 2007 to 2016. The results showed that switching to a common financial reporting framework like IFRS made financial information more comparable.

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