Corporate Governance And The Financial Reporting Process
AbstractOur 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle 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 ()
Contact details of provider:
Corporate governance; accounting information; financial reporting; disclosure index;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.