CORPORATE GOVERNANCE “WEB DISCLOSURE” IN ROMANIAN BANKING SYSTEM

Cristina Alexandrina Stefanescu ()
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Cristina Alexandrina Stefanescu: Babes-Bolyai University, M. Kogalniceanu 1, 400084, Cluj-Napoca, Romania

Review of Economic and Business Studies, 2012, issue 9, 53-74

Abstract: Basing on the increasing importance of transparency in corporate governance mechanism, as a result of the latest corporate scandals and financial failures, which lead to the global crisis that spread all over the world the following research question arose: “Is there enough transparency in Romanian banking system? … If not – what should be done?” Starting form this question, our study was aimed to provide a comprehensive image upon corporate governance disclosure provided by Romanian banking system through their websites, by performing both quantitative and qualitative analysis regarding transparency related to corporation, financial situation, ownership and governance, following OECD’s recommendations in this respect. Irrespective of prior studies, which were focused on similar goals, our study is related to the banking system, which was little explored on this topic before, thus giving us the chance to enrich the research literature with this empirical study, whose disclosure scorecard developed ensures it as well with originality.

Keywords: Romania; Corporate Governance; disclosure; website; banking system (search for similar items in EconPapers)
JEL-codes: G30 M10 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aic:revebs:y:2012:i:9:stefanescuc

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