Comparing the Impact of the Net Income Versus the Comprehensive Income Over the Share Price for Companies Listed on the Bucharest Stock Exchange
As a consequence of adopting the IFRS in Romania, starting with 2012, for companies whose securities are admitted for trading on a regulated market, financial reporting demarches include ascertaining the comprehensive income in addition to the net income. The present paper aims at investigating how...
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| Format: | Article |
| Language: | English |
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Sciendo
2020-12-01
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| Series: | Studies in Business and Economics |
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| Online Access: | https://doi.org/10.2478/sbe-2020-0047 |