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Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries

Author

Listed:
  • Bogdan Victoria

    (University of Oradea, Faculty of Economics)

  • Popa Dorina Nicoleta

    (University of Oradea, Faculty of Economics)

Abstract

The business community has admitted that the accounting is “the language of business”. They are using the accounting to communicate the existence and the evolution of the financial situation and also of the performance for the economical entities. Financial information is a form of a language. The purpose of this paper is to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information in the United States, Germany, Great Britain, but also in the Central and Eastern European Countries. Actual disclosure by companies from CEE was investigated in order to compare de jure and the facto financial reporting disclosure.

Suggested Citation

  • Bogdan Victoria & Popa Dorina Nicoleta, 2008. "Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 983-990, May.
    • Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:983-990
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    File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/180.pdf
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    References listed on IDEAS

    as
    1. Ivica Pervan, 2005. "Financial reporting on the internet and the practice of croatian joint stock companies quoted on the stock exchanges," Financial Theory and Practice, Institute of Public Finance, vol. 29(2), pages 159-174.
    2. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
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    More about this item

    Keywords

    financial reporting; Internet; disclosure; CEE countries;
    All these keywords.

    JEL classification:

    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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