Transparency and quality of financial disclosures. The case of Romanian listed companies*

Transparency and quality of financial disclosures. The case of Romanian listed companies*

This paper addresses the transparency and the quality of financial disclosures of listed entities in the case of an emerging economy (i.e. Romania), in order to shed some light on the particular local context of the country and its impact on accounting practices. We analyze the entire population of...

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Bibliographic Details
Main Authors: Nadia Albu, Catalin Nicolae Albu, Liliana Geanina Vasile, Ruxandra Mateescu
Format: Article
Language:English
Published: Rada Naukowa SKwP 2014-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
quality of the accounting information;agency theory;listed entities;corporate disclosures
Online Access:http://journals.indexcopernicus.com/fulltxt.php?ICID=1122854

Internet

http://journals.indexcopernicus.com/fulltxt.php?ICID=1122854

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