Paradigms of the Stock Market Risks – A Relevant Study on the Entities listed on Bucharest Stock Exchange Market
Author:
Univ. prof. Ana MORARIU, Ph. D.; Mihaela DĂUCIANU (AVRAM), Ph.D. Student
JEL:
M41
DOI:
Keywords:
IFRS, risk management, equity risk, qualitative information, quantitative information
Abstract:
The object of this article is the risks analysis and presentation for the companies listed on BVB - Bucharest Stock Exchange Market, through a disclosure index of specific items within the requirements of international reporting standard IFRS 7. In order to fulfill the objectives it was used a mixed research methodology, which combined both qualitative and quantitative processes aiming to analyze the sampled companies` annual reports and compliance, and the conformity, based on a grid made from the reporting requirements of IFRS 7 regarding risks management. Results of the study are relevant for all those operating on the capital market.