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INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK

Victoria, Bogdan; Judit, Platon; Mariana, Farcas - In: Annals of Faculty of Economics 1 (2011) special, pp. 275-283

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital … disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the … reporting and disclosure issues. …

Persistent link: https://www.econbiz.de/10009366197

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" METHODOLOGY AND DISCUSSION OF RESULTS

Victoria, Bogdan; Judit, Platon; Nicoleta, Popa Dorina - In: Annals of Faculty of Economics 1 (2011) 2, pp. 466-476

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the … period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of … information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the …

Persistent link: https://www.econbiz.de/10009650838

ACCOUNTANTS ABOUT ACCOUNTING POLICIES. AN EMIPRICAL INVESTIGATION OF SMES FROM BIHOR COUNTY

Victoria, Bogdan; Teodora, Mester Ioana; Marioara, Belenesi - In: Annals of Faculty of Economics 1 (2010) 1, pp. 464-468

This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been applied to 100 SMEs. The obtained results...

Persistent link: https://www.econbiz.de/10008787457

Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries

Victoria, Bogdan; Nicoleta, Popa Dorina - In: Annals of Faculty of Economics 3 (2008) 1, pp. 983-990

. Actual disclosure by companies from CEE was investigated in order to compare de jure and the facto financial reporting … disclosure. …

Persistent link: https://www.econbiz.de/10005091154