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Nformational Transparency Of Listed And Non-Listed Companies

Author

Listed:
  • MIHALCEA MIHAELA MARIA

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA ROMANIA)

  • BURJA VASILE

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA ROMANIA)

Abstract

Transparency regarding the economic and financial information of economic entities is a necessary condition for substantiating stakeholders decisions, but it is sometimes viewed as a way of compromising the image of the company, especially if that information is not favorable. Therefore, companies' attitude towards transparency of information is different. Transparency is not limited to the availability of information, but also to its veracity and fidelity. Information on the activity of listed companies is addressed to a broader and more dispersed stakeholder group than that of non-listed companies and therefore there are special regulations on transparency of information. The present paper analyzes comparatively the transparency of information of listed and non-listed economic entities, and research results show that listed companies are more transparent than non-listed companies, but they do not yet have enough of an openness for transparency as the information needs of the stakeholders would require.

Suggested Citation

  • Mihalcea Mihaela Maria & Burja Vasile, 2018. "Nformational Transparency Of Listed And Non-Listed Companies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 108-116, June.
    • Handle: RePEc:cbu:jrnlec:y:2018:v:3:p:108-116
    as

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    References listed on IDEAS

    as
    1. Daniela Mancini & Rita Lamboglia, 2017. "Accounting Information System and Transparency: A Theoretical Framework," Lecture Notes in Information Systems and Organization, in: Katia Corsi & Nicola Giuseppe Castellano & Rita Lamboglia & Daniela Mancini (ed.), Reshaping Accounting and Management Control Systems, pages 249-261, Springer.
    2. Ebru Esendemirli & Arikan Tarik Saygili, 2014. "Transparency and Disclosure: Public Company Reporting and Corporate Inputs," Springer Books, in: Samuel O Idowu & Kiymet Tunca Çaliyurt (ed.), Corporate Governance, edition 127, chapter 0, pages 117-140, Springer.
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