<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This study investigates the varying levels of financial and non-financial information disclosure among firms in the European Union, specifically focusing on the Frankfurt Stock Exchange (FSE) and Bucharest Stock Exchange (BSE). The research uses comprehensive datasets to evaluate the extent and quality of disclosures, assessing their compliance with EU directives and international standards. The analysis incorporates a quantitative method to provide a nuanced understanding of disclosure practices. Key findings highlight significant disparities in disclosure levels between FSEs and BSEs, driven by differences in regulatory environments, market pressures, and organizational characteristics.</p>
<p>The study concludes with recommendations for policymakers and corporate managers to enhance transparency and promote uniform disclosure standards across the EU.</p>
</abstract>

This study investigates the varying levels of financial and non-financial information disclosure among firms in the European Union, specifically focusing on the Frankfurt Stock Exchange (FSE) and Bucharest Stock Exchange (BSE). The research uses comprehensive datasets to evaluate the extent and quality of disclosures, assessing their compliance with EU directives and international standards. The analysis incorporates a quantitative method to provide a nuanced understanding of disclosure practices. Key findings highlight significant disparities in disclosure levels between FSEs and BSEs, driven by differences in regulatory environments, market pressures, and organizational characteristics.
The study concludes with recommendations for policymakers and corporate managers to enhance transparency and promote uniform disclosure standards across the EU.

Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis

Valahian Journal of Economic Studies

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This study investigates the varying levels of financial and non-financial information disclosure among firms in the European Union, specifically focusing on...

Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis

Published Online: Jul 05, 2024

Page range: 39 - 52

DOI: https://doi.org/10.2478/vjes-2024-0004

Keywords
financial information, non-financial information, financial analysis, EU, financial markets

© 2024 Alina Iuliana Tăbîrcă et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis

Published Online: Jul 05, 2024

Page range: 39 - 52

DOI: https://doi.org/10.2478/vjes-2024-0004

Keywordsfinancial information, non-financial information, financial analysis, EU, financial markets

© 2024 Alina Iuliana Tăbîrcă et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
financial information, non-financial information, financial analysis, EU, financial markets