期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2018
卷号：18
期号：2
语种：English
出版社：Ovidius University Press
摘要：The paper provides new evidence in what concerns the stock market reaction to preliminary and final corporate accounting disclosure,with application on the Romanian capital market,Bucharest Stock Exchange (BSE). Using GARCH methodology,our results are similar with the results of the previous empirical literature that proved that the accounting information brings new and relevant information for the investors and highlight in the same time the importance of disclosure regulation for the development of stock markets.
