Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices
The present study analyzes the level and quality of non-financial reporting by companies listed on the Bucharest Stock Exchange in 2023, focusing on the differences between companies included in BET and BETAeRO indices. The research employs a mixed methodology, combining a quantitative analysis of r...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-03-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/comparative-analysis-of-non-financial-reporting-of-companies-listed-on-the-bucharest-stock-exchange-bet-and-betaero-indices-a452d/download-PDF/
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| Summary: | The present study analyzes the level and quality of non-financial reporting by companies listed on the Bucharest Stock Exchange in 2023, focusing on the differences between companies included in BET and BETAeRO indices. The research employs a mixed methodology, combining a quantitative analysis of reporting indicators (Vektor indicator, reporting volume) with a qualitative analysis of the adopted standards. The results indicate significant correlations between the level of non-financial reporting and factors like company size and index membership. The study highlights a series of notable disparities between the reporting practices of large companies (BET) and those of smaller companies (BETAeRO). |
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| ISSN: | 2668-8921 |