Advanced Search
MyIDEAS: Login to save this book chapter or follow this series

Transparency and disclosure between theory and practice. A case study of Romania

In: Proceedings of FIKUSZ '09

Contents:

Author Info

  • Adina POPA

    ()
    (Eftimie Murgu Rei a University)

  • Rodica BLIDIEL

    ()
    (West University from Timioara)

  • Victoria BOGDAN

    ()
    (University of Oradea)

Abstract

As a modern system by which companies are directed and controlled (The Cadbury Report, 1992) – corporate governance have became in the last years a system implemented by more and more companies from developed countries and recently from developing once. Having as starting point one of the principles of corporate governance – transparency – in this paper we focus on aspects that contribute to reach the transparency at corporate level, taking into consideration both regulation and practical issues in Romania, a developing country that have recently adopted the mechanisms of corporate governance. Corporate disclosure is the principal mean by which companies can become transparent, and is critical for the functioning of an efficient capital market (Healy & Palepu, 2001). For this reason we investigate several non-financial items that companies operating on international capital markets are usualy disclosing, looking for the extent to which Bucharest Stock Exchange listed companies are disclosing corporate social responsibility information. The results suggest that is a poor disclosure of social responsability information within the annual reports even the companies are activating in domains with great impact on the environment

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://uni-obuda.hu/users/vecseya/RePEc/pkk/sfyr09/Popa_Adina.pdf
Download Restriction: no

Bibliographic Info

as in new window

This chapter was published in: László Áron Kóczy (ed.) Proceedings of FIKUSZ '09, , pages 173-183, 2009.

This item is provided by Óbuda University, Keleti Faculty of Business and Management in its series Proceedings of FIKUSZ '09 with number 173-183.

Handle: RePEc:pkk:sfyr09:173-183

Contact details of provider:
Postal: 1084 Budapest, Tavaszmezö u. 15-17
Phone: +36-1-6665208
Fax: +36-1-6665209
Web page: http://www.kgk.uni-obuda.hu
More information through EDIRC

Related research

Keywords: corporate governance; transparency; corporate disclosure; listed companies; corporate responsibility;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:pkk:sfyr09:173-183. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandra Vécsey).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.