Timeliness of Financial Reporting in the Russian Energy Sector

Robert McGee

Chapter 33 in Accounting Reform in Transition and Developing Economies, 2008, pp 459-466 from Springer

Abstract: Transparency is one of those terms that has many facets. It is used in different ways. It can refer to the openness of governmental functions. It can refer to a country's economy. Or it can refer to various aspects of corporate governance and financial reporting. The Organization for Economic Cooperation and Development (OECD, 1998) lists transparency as one element of good corporate governance. Kulzick (2004) and others (Blanchet, 2002; Prickett, 2002) view transparency from a user perspective. According to their view, transparency includes the following eight concepts: Accuracy Consistency Appropriateness Completeness Clarity Timeliness Convenience Governance and enforcement This chapter focuses on just one aspect of transparency — timeliness.

Keywords: Corporate Governance; Earning Management; Earning Announcement; Financial Information; Audit Firm (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1007/978-0-387-25708-2_33

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