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Corporate Governance in Romania: from Regulation to Implementation

Author

Listed:
  • Maria MANOLESCU
  • Aureliana-Geta ROMAN
  • Mihaela MOCANU

    () (The Bucharest Academy of Economic Studies, Romania)

Abstract

In Romania, the requirements on corporate governance are relatively recent compared to other member-states of the European Union, as they have been introduced in the national legislation since 2006. The objective of the present study is to assess the implementation, at this initial level, of the current relevant regulations. For this purpose, the research aimed at investigating the opinions of the Romanian public interest entities regarding the forms of control/audit applied in these entities and to point out the corporate governance practices in these entities with a precisely defined legal status. The study was carried out in 2009 and is based on empirical research methods. The questionnaires that were launched, collected, processed and analyzed were answered by representative public interest entities such as credit institutions, non-banking financial institutions, private pension funds, listed entities, national companies and societies.

Suggested Citation

  • Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011. "Corporate Governance in Romania: from Regulation to Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 4-24, March.
  • Handle: RePEc:ami:journl:v:10:y:2011:i:1:p:4-24
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    Citations

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    Cited by:

    1. Tarek Roshdy Gebba & Mohamed Gamal Aboelmaged, 2016. "Corporate Governance of UAE Financial Institutions: A Comparative Study between Conventional and Islamic Banks," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 6(5), pages 1-7.
    2. Tarek Roshdy Gebba, 2015. "Corporate Governance Mechanisms Adopted by UAE National Commercial Banks," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 5(5), pages 1-2.
    3. Ionelia-Alexandra Feldioreanu & Crina Seria, 2015. "Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, pages 193-216.
    4. Nadia Albu & Ruxandra Adriana Mateescu, 2015. "The Relationship between Entrepreneurship and Corporate Governance The Case of Romanian listed Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(38), pages 1-44, February.

    More about this item

    Keywords

    corporate governance; public interest entities; empirical research; Romania;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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