Home Part 2 BUSINESS PERFORMANCE DISCLOSURE: THE CASE OF ROMANIAN LISTED COMPANIES

BUSINESS PERFORMANCE DISCLOSURE: THE CASE OF ROMANIAN LISTED COMPANIES


Adina Simona Popa
University “Eftimie Murgu” of Resita
Piata Traian Vuia, nr. 1-4, Resita, e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it


Abstract
The study deals with the questions relating to the disclosure of financial and non-financial performance measures. The purpose of our study is hence twofold: firstly if Romanian companies listed on Bucharest Stock Exchange had implemented performance management, performance measurement system or calculate key performance indicators or non-financial performance indicators and secondly, to observe what are the most disclosed performance indicators in their annual and management report. Results are showing that Romanian companies are considering both financial and non-financial measures in the performance management approach.
Keywords: performance

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