STUDY REGARDING THE RELEVANCE OF THE INFORMATION DISCLOSED IN THE ROMANIAN FINANCIAL STATEMENT

This study is a comparative analysis regarding the relevant information for current and potential investors of Romania. The information required for this study was collected by applying a questionnaire to 186 investors, of which 42 are current investors and 144 are potential investors. The conclusions of this study revealed that there is not any significant difference between current and potential investors regarding the relevance of the information disclosed in the financial statements.