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Corporate Governance “Web Disclosure” In Romanian Banking System

Author

Listed:
  • Cristina Alexandrina STEFANESCU

    () (Babes-Bolyai University, M. Kogalniceanu 1, 400084, Cluj-Napoca, Romania)

Abstract

Basing on the increasing importance of transparency in corporate governance mechanism, as a result of the latest corporate scandals and financial failures, which lead to the global crisis that spread all over the world the following research question arose: “Is there enough transparency in Romanian banking system? … If not – what should be done?” Starting form this question, our study was aimed to provide a comprehensive image upon corporate governance disclosure provided by Romanian banking system through their websites, by performing both quantitative and qualitative analysis regarding transparency related to corporation, financial situation, ownership and governance, following OECD’s recommendations in this respect. Irrespective of prior studies, which were focused on similar goals, our study is related to the banking system, which was little explored on this topic before, thus giving us the chance to enrich the research literature with this empirical study, whose disclosure scorecard developed ensures it as well with originality.

Suggested Citation

  • Cristina Alexandrina STEFANESCU, 2012. "Corporate Governance “Web Disclosure” In Romanian Banking System," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 9, pages 53-74, June.
  • Handle: RePEc:aic:revebs:y:2012:i:9:stefanescuc
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    References listed on IDEAS

    as
    1. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
    2. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    3. Amr Ezat & Ahmed El-Masry, 2008. "The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies," Managerial Finance, Emerald Group Publishing, vol. 34(12), pages 848-867, October.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Romania; Corporate Governance; disclosure; website; banking system;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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