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Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality

Author

Listed:
  • POP Ioana

    (University of Craiova, Romania)

  • MAN Mariana

    (University of Petroșani, Romania)

Abstract

In this paper, we aim to elaborate an examination of Romanian managers' perception regarding the quality financial reporting in order to identify their main points of interest in addition to determine definite inadequacies alongside with significant but yet neglected specific aspects of financial communication. Concerning the employed methodology, we made use of a questionnaire to collect our required information and we deemed especially necessary to request recommendations from our respondents on the matter of improving financial reporting quality. Our results bear a great importance in understanding additional factors related to the quality of financial reporting and thus should be relevant to accounting regulators, investors, managers, audit committees and stakeholders in general.

Suggested Citation

  • POP Ioana & MAN Mariana, 2017. "Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(3), pages 94-101, August.
    • Handle: RePEc:blg:reveco:v:69:y:2017:i:3:p:94-101
    as

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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69310pop&man.pdf
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    References listed on IDEAS

    as
    1. Tae Choi & Jinhan Pae, 2011. "Business Ethics and Financial Reporting Quality: Evidence from Korea," Journal of Business Ethics, Springer, vol. 103(3), pages 403-427, October.
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    More about this item

    Keywords

    quality; financial reporting; financial communication; accounting ethics;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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