Search Results - subject:"Boards' independence"

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Segment disclosure pratices and determinants: Evidence from Romanian listed companies

Mateescu, Ruxandra-Adriana - In: The International Journal of Management Science and … (2016) 20, pp. 40-51

This paper aims to be a theoretical but also an empirical study regarding the way listed companies in Romania comply with the requirements of IFRS 8 'Operating Segments', assessing which is the information companies usually disclose about their operating segments. The second part of the study is...

Persistent link: https://www.econbiz.de/10011849185

Segment disclosure pratices and determinants : evidence from Romanian listed companies

Mateescu, Ruxandra-Adriana - In: The international journal of management science and … (2016) 20, pp. 40-51

This paper aims to be a theoretical but also an empirical study regarding the way listed companies in Romania comply with the requirements of IFRS 8 “Operating Segments”, assessing which is the information companies usually disclose about their operating segments. The second part of the...

Persistent link: https://www.econbiz.de/10011503611