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Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries

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  • Ruxandra-Adriana Mateescu

    (Bucharest University of Economic Studies, Romania)

Abstract

This paper investigates the corporate governance voluntary and non-voluntary disclosure practices of the listed companies from four European emerging countries, namely Estonia, Poland, Hungary and Romania. The study also identifies how compliant are the companies from these countries with their national corporate governance recommendations, including the compulsory corporate governance information, but also how willing they are to disclose voluntary corporate governance information. Finally, the paper aims to analyse the factors that influence companies from these countries to disclose certain types of information, trying to discover whether the companies’ corporate governance systems are mostly influenced by their national business or legal environment or if there are more powerful internal factors which influence the enforcement of certain corporate governance practices.

Suggested Citation

  • Ruxandra-Adriana Mateescu, 2015. "Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 170-192, March.
    • Handle: RePEc:ami:journl:v:14:y:2015:i:1:p:170-192
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    Cited by:

    1. Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021. "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(2), pages 169-212, June.

    More about this item

    Keywords

    corporate governance; transparency; compliance; institutional investors; firm-level variables; country-level variables;
    All these keywords.

    JEL classification:

    • 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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