HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 1
Abstract
The main objective of this paper is to examine the level of disclosure regarding the consolidated financial statements in the case of Romanian listed companies. In order to measure this, a multiple index was used that quantifies the level of dislosure a company has achieved. The main conclusion, in accordance with our hypotheses is that the disclosure index is higher in the case of first category of listed entities comparing with the second and third category.
Authors and Affiliations
Adriana Tiron-Tudor, Raluca Raţiu
Keywords
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