Trends in non-financial reporting

Adina Popa

Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, 2008, vol. 1, issue XV, 353-360

Abstract: In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate disclosure involves the manifestation of free choice of the firm and its managers. In our paper we focus on the principal reporting demands that are not covered by traditional financial statements, voluntary disclosure, and how Romanian companies interested in the issue have been incorporating information about these aspects in their reporting. We also highlight the usefulness and the importance level which managers and stakeholders are giving to appreciate the non-financial performance of the Romanian listed companies they are manage or they are interested in.

Keywords: corporate reporting; non-financial information (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.anale-ing.uem.ro/2008/2008_a48.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uem:journl:v:1:y:2008:i:xv:p:353-360

Access Statistics for this article

Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie is currently edited by Nicoleta Gillich

More articles in Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie from "Eftimie Murgu" University of Resita Contact information at EDIRC.
Bibliographic data for series maintained by Gilbert-Rainer Gillich ().