Abstract
The main purpose of this paper is to highlight the cognitive value of the annual financial reports. We want to see how investor behavior changes in relation to the information published in these reports. In this respect, we chose to analyze the first five most traded listed companies on the Bucharest Stock Exchange (BVB). Certainly, investors, regardless of the stock they trade, act differently. Everyone uses his/her own calculation mode by applying different interpretations to the financial indicators or may consider differently which information is more or less relevant. However, investors can share common goals and values, central behaviors and decisions that lead to a “profit-making” universal goal. Starting from the premise that the investment decision is not a simple process of buying an object, we believe that investors need to develop complex analyzes based on the data provided by the financial reports made transparent by the companies.
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Băhnean, PG., Bunget, O.C. (2021). The Dynamics of the Stock Exchange Investments After Publishing Financial Reports by the Bucharest Stock Exchange Listed Companies. In: Orăștean, R., Ogrean, C., Mărginean, S.C. (eds) Organizations and Performance in a Complex World. IECS 2019. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-50676-6_1
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DOI: https://doi.org/10.1007/978-3-030-50676-6_1
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