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Disclosure Of Related Party Transactions In Some East European Countries

Author

Listed:
  • ADRIANA TIRON TUDOR

    (Department of Accounting, Faculty of Economics and Business Administration,University Babes Bolyai Cluj Napoca (Romania))

Abstract

This paper purpose is to analyze how are respected the disclosure requirements under OECD Corporate Governance Principles and also under the 24 International Accounting Standard about reporting related party transactions in some East European countries, knowing that a strong disclosure regime that promotes real transparency is a pivotal feature of market-based monitoring of companies and is central to shareholders’ ability to exercise their ownership rights on an informed basis.

Suggested Citation

  • Adriana Tiron Tudor, 2006. "Disclosure Of Related Party Transactions In Some East European Countries," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    • Handle: RePEc:bbn:journl:2006_2_6_tiron
    as

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2006_2_6_Tiron.pdf
    File Function: Revised version, 2006
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    References listed on IDEAS

    as
    1. Boot, Arnoud W A & Thakor, Anjan V, 2001. "The Many Faces of Information Disclosure," The Review of Financial Studies, Society for Financial Studies, vol. 14(4), pages 1021-1057.
    2. Dye, Ronald A., 2001. "An evaluation of "essays on disclosure" and the disclosure literature in accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 181-235, December.
    3. Vincent Bignon & Régis Breton, 2004. "Accounting Transparency and the Cost of Capital," Post-Print halshs-00256861, HAL.
    4. Bushman, Rm, 1991. "Public Disclosure And The Structure Of Private Information Markets," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 261-276.
    5. Glosten, Lawrence R. & Milgrom, Paul R., 1985. "Bid, ask and transaction prices in a specialist market with heterogeneously informed traders," Journal of Financial Economics, Elsevier, vol. 14(1), pages 71-100, March.
    6. Admati, Anat R & Pfleiderer, Paul, 2000. "Forcing Firms to Talk: Financial Disclosure Regulation and Externalities," The Review of Financial Studies, Society for Financial Studies, vol. 13(3), pages 479-519.
    7. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    related parties; compulsory and voluntary disclosures; East European countries;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe

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