Corporate Governance in Romania: from Regulation to Implementation

Maria Manolescu, Aureliana-Geta Roman and Mihaela Mocanu

Journal of Accounting and Management Information Systems, 2011, vol. 10, issue 1, 4-24

Abstract: In Romania, the requirements on corporate governance are relatively recent compared to other member-states of the European Union, as they have been introduced in the national legislation since 2006. The objective of the present study is to assess the implementation, at this initial level, of the current relevant regulations. For this purpose, the research aimed at investigating the opinions of the Romanian public interest entities regarding the forms of control/audit applied in these entities and to point out the corporate governance practices in these entities with a precisely defined legal status. The study was carried out in 2009 and is based on empirical research methods. The questionnaires that were launched, collected, processed and analyzed were answered by representative public interest entities such as credit institutions, non-banking financial institutions, private pension funds, listed entities, national companies and societies.

Keywords: corporate governance; public interest entities; empirical research; Romania (search for similar items in EconPapers)
JEL-codes: G34 G38 M41 M48 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:10:y:2011:i:1:p:4-24

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