HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?

Adriana Tiron-Tudor and Raluca Valeria Raţiu
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

Annales Universitatis Apulensis Series Oeconomica, 2010, vol. 1, issue 12, 17

Abstract: The main objective of this paper is to examine the level of disclosure regarding the consolidated financial statements in the case of Romanian listed companies. In order to measure this, a multiple index was used that quantifies the level of dislosure a company has achieved. The main conclusion, in accordance with our hypotheses is that the disclosure index is higher in the case of first category of listed entities comparing with the second and third category.

Keywords: consolidated financial statements; IFRS; harmonization; disclosure (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2010:i:12:p:17

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