Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries

Bogdan Victoria () and Popa Dorina Nicoleta ()
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Bogdan Victoria: University of Oradea, Faculty of Economics
Popa Dorina Nicoleta: University of Oradea, Faculty of Economics

Annals of Faculty of Economics, 2008, vol. 3, issue 1, 983-990

Abstract: The business community has admitted that the accounting is “the language of business”. They are using the accounting to communicate the existence and the evolution of the financial situation and also of the performance for the economical entities. Financial information is a form of a language. The purpose of this paper is to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information in the United States, Germany, Great Britain, but also in the Central and Eastern European Countries. Actual disclosure by companies from CEE was investigated in order to compare de jure and the facto financial reporting disclosure.

Keywords: financial reporting; Internet; disclosure; CEE countries (search for similar items in EconPapers)
JEL-codes: L86 M41 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2008:i:1:p:983-990

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