Global Top E-Commerce Companies: Transparency Analysis Based on Annual Reports

Ionel Bostan, Alic Bîrcă, Aliona Bîrcă and Christiana Brigitte Sandu
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Ionel Bostan: Faculty of Law and Administrative Sciences, Stefan cel Mare University, Universitatii 13, 720229 Suceava, Romania
Alic Bîrcă: Academy of Economic Studies of Moldova, 61 Mitropolit Gavriil Banulescu-Bodoni, 2005 Chisinau, Moldova
Aliona Bîrcă: Academy of Economic Studies of Moldova, 61 Mitropolit Gavriil Banulescu-Bodoni, 2005 Chisinau, Moldova
Christiana Brigitte Sandu: Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, 11 Carol I, 700506 Iaşi, Romania

JRFM, 2022, vol. 15, issue 7, 1-16

Abstract: This paper analyzes the transparency of reporting in e-commerce companies, which has a high impact on decision making. Stakeholders make sure that companies are as transparent as possible in their actions, and the information disclosed in annual reports is very credible. In this context, the highly asked for information refers to the structure of corporate governance, the activity of committees set by the board of directors, managerial strategies, human resource and sustainability policies, risks, financial reporting, financial and non-financial performance, etc. To test and validate the results of our research, we identified the 31 most efficient global e-commerce companies. For this purpose, 31 annual corporate reports were analyzed for 2019 and 2020 by extracting several independent variables: corporate governance, human resource policies, sustainable development, performance, risks and financial reporting. The results of the analysis were validated by using SmartPLS (v. 3.3.3) software.

Keywords: companies/businesses; financial reporting; performance; corporate governance (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2022
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