FINANCIAL REPORTING IN ROMANIA AND CHANGES IN MANAGEMENT STRUCTURE

Mirela Nichita ()

Revista Tinerilor Economisti (The Young Economists Journal), 2014, vol. 1, issue 22, 85-91

Abstract: Financial reporting and its quality are the subject of a lot of studies and researches in accounting literature, especially in nowadays when the effects of financial crisis generated numerous movements and changes in management structure of entities. Using a longitudinal qualitative research, this study reveals a short history of Romanian financial regulations regarding the financial reporting. The second part of article tries to identify if there is any connection between the published financial numbers of entities and the fact that the companies changed their financial chief officer or executive chief officer. This analysis is realized using the correlation coefficient R-squared with a double pairs of variables: income and equity, respectively, income and assets.

Keywords: financial reporting; correlation coefficient; performance; unlisted companies; management structure; CFO/CEO (search for similar items in EconPapers)
JEL-codes: G17 G32 M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2014:i:22:p:85-91

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