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Financial Reporting In Romania And Changes In Management Structure

Author

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  • Lect. Mirela Elena Nichita Ph. D

    (Bucharest University of Economic Studies Faculty of Accounting and Management Information Systems, Bucharest, Romania)

Abstract

Financial reporting and its quality are the subject of a lot of studies and researches in accounting literature, especially in nowadays when the effects of financial crisis generated numerous movements and changes in management structure of entities. Using a longitudinal qualitative research, this study reveals a short history of Romanian financial regulations regarding the financial reporting. The second part of article tries to identify if there is any connection between the published financial numbers of entities and the fact that the companies changed their financial chief officer or executive chief officer. This analysis is realized using the correlation coefficient R-squared with a double pairs of variables: income and equity, respectively, income and assets.

Suggested Citation

  • Lect. Mirela Elena Nichita Ph. D, 2014. "Financial Reporting In Romania And Changes In Management Structure," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 85-91, APRIL.
  • Handle: RePEc:aio:rteyej:v:1:y:2014:i:22:p:85-91
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    File URL: http://feaa.ucv.ro/RTE/022-10.pdf
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    More about this item

    Keywords

    financial reporting; correlation coefficient; performance; unlisted companies; management structure; CFO/CEO;

    JEL classification:

    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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