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Disclosure Of Related Party Transactions In Some East European Countries

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Author Info

  • 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.

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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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Bibliographic Info

Article provided by Babes-Bolyai University, Faculty of Business in its journal JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.

Volume (Year): (2006)
Issue (Month): ()
Pages:

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Handle: RePEc:bbn:journl:2006_2_6_tiron

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Related research

Keywords: related parties; compulsory and voluntary disclosures; East European countries;

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References

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  1. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
  2. Boot, Arnoud W A & Thakor, Anjan V, 2001. "The Many Faces of Information Disclosure," Review of Financial Studies, Society for Financial Studies, vol. 14(4), pages 1021-57.
  3. Admati, Anat R & Pfleiderer, Paul, 2000. "Forcing Firms to Talk: Financial Disclosure Regulation and Externalities," Review of Financial Studies, Society for Financial Studies, vol. 13(3), pages 479-519.
  4. Lawrence R. Glosten & Paul R. Milgrom, 1983. "Bid, Ask and Transaction Prices in a Specialist Market with Heterogeneously Informed Traders," Discussion Papers 570, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
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