This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...

Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance....