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Corporate Governance Practices: Transparency and Disclosure –Evidence from Bucharest Stock Exchange

Author

Listed:
  • Achim Monica-Violeta

    (Babeº-Bolyai University, Cluj-Napoca, Romania)

  • Borlea Sorin Nicolae

    (West Vasile Goldis University, Arad, Romania)

Abstract

In Romania requirements of corporate governance occurred relatively recently compared to other European countries. The delay is explained by the slow steps taken on the political, legal, economical and social levels. However, the Romanian companies began to realize the need for corporate governance, especially in the context of voluntary corporate governance requests made by Bucharest Stock Exchange for listed companies. Our study consists in determining the degree of transparency and disclosure for the companies listed on the BSE as well as in drawing of analytical conclusions regarding the corporate governance practices in Romania, compared to other European countries.

Suggested Citation

  • Achim Monica-Violeta & Borlea Sorin Nicolae, 2012. "Corporate Governance Practices: Transparency and Disclosure –Evidence from Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-57, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:3:p:57
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    More about this item

    Keywords

    corporate governance; transparency and disclosure score; Bucharest Stock Exchange;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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