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Corporate Governance And The Financial Reporting Process

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  • Dumitru Matis

    (‘Babes-Bolyai‘ University of Cluj-Napoca Romania)

  • Sorana Mihaela Manoiu

    (‘Babes-Bolyai‘ University of Cluj-Napoca Romania)

  • Carmen Giorgiana Bonaci

    (‘ Babes-Bolyai‘ University of Cluj-Napoca Romania)

Abstract

Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders. The empirical analysis being developed focuses on developing acorporate governance disclosure index for companies listed on the Bucharest Stock Exchange.Looking at similar studies in literature we further consider potential determinants of the disclosureindex being computed. The employed research methodology relies on regression analysis. Theobtained results document a low level of corporate governance disclosure and the external auditorbelonging to the Big4 as a determinant of sample companies‘ corporate governance disclosurepractices.

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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): 2 (2012)
Issue (Month): 14 ()
Pages: 10

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Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:10

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Keywords: Corporate governance; accounting information; financial reporting; disclosure index;

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  1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 555-572, September.
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