IDEAS home Printed from https://ideas.repec.org/a/bbn/journl/2006_2_6_tiron.html
   My bibliography  Save this article

Disclosure Of Related Party Transactions In Some East European Countries

Author

Listed:
  • ADRIANA TIRON TUDOR

    (Department of Accounting, Faculty of Economics and Business Administration,University Babes Bolyai Cluj Napoca (Romania))

Abstract

This paper purpose is to analyze how are respected the disclosure requirements under OECD Corporate Governance Principles and also under the 24 International Accounting Standard about reporting related party transactions in some East European countries, knowing that a strong disclosure regime that promotes real transparency is a pivotal feature of market-based monitoring of companies and is central to shareholders’ ability to exercise their ownership rights on an informed basis.

Suggested Citation

  • Adriana Tiron Tudor, 2006. "Disclosure Of Related Party Transactions In Some East European Countries," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  • Handle: RePEc:bbn:journl:2006_2_6_tiron
    as

    Download full text from publisher

    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2006_2_6_Tiron.pdf
    File Function: Revised version, 2006
    Download Restriction: no

    References listed on IDEAS

    as
    1. Boot, Arnoud W A & Thakor, Anjan V, 2001. "The Many Faces of Information Disclosure," Review of Financial Studies, Society for Financial Studies, vol. 14(4), pages 1021-1057.
    2. Vincent Bignon & Régis Breton, 2004. "Accounting Transparency and the Cost of Capital," Post-Print halshs-00256861, HAL.
    3. repec:bla:joares:v:29:y:1991:i:2:p:261-276 is not listed on IDEAS
    4. Glosten, Lawrence R. & Milgrom, Paul R., 1985. "Bid, ask and transaction prices in a specialist market with heterogeneously informed traders," Journal of Financial Economics, Elsevier, vol. 14(1), pages 71-100, March.
    5. Admati, Anat R & Pfleiderer, Paul, 2000. "Forcing Firms to Talk: Financial Disclosure Regulation and Externalities," Review of Financial Studies, Society for Financial Studies, vol. 13(3), pages 479-519.
    6. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    related parties; compulsory and voluntary disclosures; East European countries;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bbn:journl:2006_2_6_tiron. 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: (Cornelia Pop). General contact details of provider: http://edirc.repec.org/data/fbubbro.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.