An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

Gianluca Zanellato (), Tudor Oprisor () and Adriana Tiron-Tudor ()
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Gianluca Zanellato: Babes-Bolyai University, Faculty of Economic Science and Business Administration, Cluj-Napoca, Romania
Tudor Oprisor: Babes-Bolyai University, Faculty of Economic Science and Business Administration, Cluj-Napoca, Romania
Adriana Tiron-Tudor: Babes-Bolyai University, Faculty of Economic Science and Business Administration, Cluj-Napoca, Romania

Acta Marisiensis. Series Oeconomica, 2021, vol. 1, 1-14

Abstract: The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.

Keywords: Integrated reporting; financial institutions; public sector; private sector; accountability; stakeholders; content analysi (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:oecono:v:1:y:2021:p:1-14

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