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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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2025-03-01
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| Series: | CECCAR Business Review |
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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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| _version_ | 1850275919906734080 |
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| author | Ionel-Alin IENCIU Nicoleta-Maria IENCIU Viorel-Gabriel RAITA Marius Ioan MIHUȚ |
| author_facet | Ionel-Alin IENCIU Nicoleta-Maria IENCIU Viorel-Gabriel RAITA Marius Ioan MIHUȚ |
| author_sort | Ionel-Alin IENCIU |
| collection | DOAJ |
| description | 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). |
| format | Article |
| id | doaj-art-be39b96b49324da6a56dfe93fad9838d |
| institution | OA Journals |
| issn | 2668-8921 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-be39b96b49324da6a56dfe93fad9838d2025-08-20T01:50:30ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212025-03-016281510.37945/cbr.2025.02.0226688921Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO IndicesIonel-Alin IENCIU0Nicoleta-Maria IENCIU1Viorel-Gabriel RAITA2Marius Ioan MIHUȚ3Babeș-Bolyai University, Cluj-NapocaBabeș-Bolyai University, Cluj-NapocaBabeș-Bolyai University, Cluj-NapocaBabeș-Bolyai University, Cluj-NapocaThe 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). 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/ sustainabilitynon-financial reportinglisted companiessustainable developmentbetbetaero |
| spellingShingle | Ionel-Alin IENCIU Nicoleta-Maria IENCIU Viorel-Gabriel RAITA Marius Ioan MIHUȚ Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices CECCAR Business Review sustainability non-financial reporting listed companies sustainable development bet betaero |
| title | Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices |
| title_full | Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices |
| title_fullStr | Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices |
| title_full_unstemmed | Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices |
| title_short | Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices |
| title_sort | comparative analysis of non financial reporting of companies listed on the bucharest stock exchange bet and betaero indices |
| topic | sustainability non-financial reporting listed companies sustainable development bet betaero |
| url |
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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