HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?

The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in accordance with our hypotheses is that the disclosure index is higher in thecase of first category of listed entities comparing with the second and third category.

MoreLess

Year of publication:	2010
Authors:	Tiron-Tudor, Adriana ; Ratiu, Raluca Valeria
Published in:	Annales Universitatis Apulensis Series Oeconomica. - Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia. - Vol. 1.2010, 12, p. 17-17
Publisher:	Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Subject:	consolidated financial statements \| IFRS \| harmonization \| disclosure

More details

Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008776001