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Trends in non-financial reporting

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  • Adina Popa

    ("Eftimie Murgu" University of Resita)

Abstract

In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate disclosure involves the manifestation of free choice of the firm and its managers. In our paper we focus on the principal reporting demands that are not covered by traditional financial statements, voluntary disclosure, and how Romanian companies interested in the issue have been incorporating information about these aspects in their reporting. We also highlight the usefulness and the importance level which managers and stakeholders are giving to appreciate the non-financial performance of the Romanian listed companies they are manage or they are interested in.

Suggested Citation

  • Adina Popa, 2008. "Trends in non-financial reporting," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 1(XV), pages 353-360, December.
    • Handle: RePEc:uem:journl:v:1:y:2008:i:xv:p:353-360
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    References listed on IDEAS

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    5. Adams, Mike & Hossain, Mahmud, 1998. "Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry," Journal of Accounting and Public Policy, Elsevier, vol. 17(3), pages 245-281.
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    More about this item

    Keywords

    corporate reporting; non-financial information;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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