IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-0-387-25708-2_33.html
   My bibliography  Save this book chapter

Timeliness of Financial Reporting in the Russian Energy Sector

In: Accounting Reform in Transition and Developing Economies

Author

Listed:
  • Robert W. McGee

    (Florida International University Biscayne Bay Campus)

Abstract

Transparency is one of those terms that has many facets. It is used in different ways. It can refer to the openness of governmental functions. It can refer to a country's economy. Or it can refer to various aspects of corporate governance and financial reporting. The Organization for Economic Cooperation and Development (OECD, 1998) lists transparency as one element of good corporate governance. Kulzick (2004) and others (Blanchet, 2002; Prickett, 2002) view transparency from a user perspective. According to their view, transparency includes the following eight concepts: Accuracy Consistency Appropriateness Completeness Clarity Timeliness Convenience Governance and enforcement This chapter focuses on just one aspect of transparency — timeliness.

Suggested Citation

  • Robert W. McGee, 2008. "Timeliness of Financial Reporting in the Russian Energy Sector," Springer Books, in: Robert W. McGee (ed.), Accounting Reform in Transition and Developing Economies, chapter 33, pages 459-466, Springer.
    • Handle: RePEc:spr:sprchp:978-0-387-25708-2_33
    DOI: 10.1007/978-0-387-25708-2_33
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:sprchp:978-0-387-25708-2_33. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.