文章基本信息

标题：How Transparent Are Companies Listed On The Bucharest Stockexchange When Disclose Them Consolidated Financial Statements?
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作者：Adriana Tiron-Tudor ; „Babes-Bolyai” University of Cluj-Napoca Raluca Valeria Raţiu ; „Babes-Bolyai” University of Cluj-Napoca 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：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.0
关键词：consolidated financial statements; IFRS; harmonization; disclosureg.