DISCLOSURE OF RELATED PARTY TRANSACTIONS IN SOME EAST EUROPEAN COUNTRIES

Adriana Tiron Tudor

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2006

Abstract: This paper purpose is to analyze how are respected the disclosure requirements under OECD Corporate Governance Principles and also under the 24 International Accounting Standard about reporting related party transactions in some East European countries, knowing that a strong disclosure regime that promotes real transparency is a pivotal feature of market-based monitoring of companies and is central to shareholders’ ability to exercise their ownership rights on an informed basis.

Keywords: related parties; compulsory and voluntary disclosures; East European countries (search for similar items in EconPapers)
JEL-codes: M49 O52 (search for similar items in EconPapers)
Date: 2006
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http://tbs.ubbcluj.ro/RePEc/bbn/journl/2006_2_6_Tiron.pdf Revised version, 2006 (application/pdf)

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