Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery

Author:Mihaela MOCANU, Aureliana-Geta ROMAN

JEL:M41; M42; Q15; Q22

DOI:10.20869/AUDITF/2016/138/659

Keywords:Agriculture; sustainability; reporting; performance; Bucharest Stock Exchange

Abstract:
Due to the increased interest for sustainability issues, entities that operate in the areas agriculture, forestry and fishery are exposed to a variety of ecological challenges. Moreover, such fields are generally of strategic importance for a country’s economy, which also increases their exposure to public debate. The present study aims to provide a detailed and accurate description of the financial and non-financial information made available by listed Romanian entities operating in agriculture, forestry and fishery. The research goes beyond the mere description of the content of shareholders’ reports. Its purpose is to assess the financial performance and stability of selected companies and to investigate the relationships between the financial well-being of such companies and the extent to which they disclose non-financial information. The sample consists of companies which operate in the business of fields agriculture, forestry or fishery and are listed at the Bucharest Stock Exchange in Romania.

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