VOLUNTARY INTERNET FINANCIAL REPORTING AND DISCLOSURE – A NEW CHALLENGE FOR ROMANIAN COMPANIES

Bogdan Victoria (), Pop Cosmina Madalina () and Popa Dorina Nicoleta ()
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Bogdan Victoria: Universitatea din Oradea, Facultatea de Stiinte Economice
Pop Cosmina Madalina: Universitatea din Oradea, Facultatea de Stiinte Economice
Popa Dorina Nicoleta: Universitatea din Oradea, Facultatea de Stiinte Economice

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 770-778

Abstract: The majority of IFR and disclosure studies are focused on USA and European developed countries. Only a few studies have been carried on CEE countries. This paper examines the extent of voluntary internet financial reporting and disclosure of the Romanian

Keywords: financial reporting; Internet; voluntary disclosure; listed companies (search for similar items in EconPapers)
JEL-codes: G10 G14 M41 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:770-778

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