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How Transparent Are Companies Listed On The Bucharest Stockexchange When Disclose Them Consolidated Financial Statements?

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Author Info

  • Adriana Tiron-Tudor

    (Babes-Bolyai University of Cluj-Napoca)

  • Raluca Valeria Ratiu

    (Babes-Bolyai University of Cluj-Napoca)

Abstract

The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in accordance with our hypotheses is that the disclosure index is higher in thecase of first category of listed entities comparing with the second and third category.

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Bibliographic Info

Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 1 (2010)
Issue (Month): 12 ()
Pages: 17

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Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:17

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Related research

Keywords: consolidated financial statements; IFRS; harmonization; disclosure;

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  1. Tiron Tudor Adriana, 2010. "Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 601-606, July.
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Cited by:
  1. Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 3.

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