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Global Top E-Commerce Companies: Transparency Analysis Based on Annual Reports

Author

Listed:
  • Ionel Bostan

    (Faculty of Law and Administrative Sciences, Stefan cel Mare University, Universitatii 13, 720229 Suceava, Romania)

  • Alic Bîrcă

    (Academy of Economic Studies of Moldova, 61 Mitropolit Gavriil Banulescu-Bodoni, 2005 Chisinau, Moldova)

  • Aliona Bîrcă

    (Academy of Economic Studies of Moldova, 61 Mitropolit Gavriil Banulescu-Bodoni, 2005 Chisinau, Moldova)

  • Christiana Brigitte Sandu

    (Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, 11 Carol I, 700506 Iaşi, Romania)

Abstract

This paper analyzes the transparency of reporting in e-commerce companies, which has a high impact on decision making. Stakeholders make sure that companies are as transparent as possible in their actions, and the information disclosed in annual reports is very credible. In this context, the highly asked for information refers to the structure of corporate governance, the activity of committees set by the board of directors, managerial strategies, human resource and sustainability policies, risks, financial reporting, financial and non-financial performance, etc. To test and validate the results of our research, we identified the 31 most efficient global e-commerce companies. For this purpose, 31 annual corporate reports were analyzed for 2019 and 2020 by extracting several independent variables: corporate governance, human resource policies, sustainable development, performance, risks and financial reporting. The results of the analysis were validated by using SmartPLS (v. 3.3.3) software.

Suggested Citation

  • Ionel Bostan & Alic Bîrcă & Aliona Bîrcă & Christiana Brigitte Sandu, 2022. "Global Top E-Commerce Companies: Transparency Analysis Based on Annual Reports," JRFM, MDPI, vol. 15(7), pages 1-16, July.
    • Handle: RePEc:gam:jjrfmx:v:15:y:2022:i:7:p:313-:d:864664
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    References listed on IDEAS

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