| Autor: |
Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu |
| Jazyk: |
angličtina |
| Rok vydání: |
2007 |
| Předmět: |
|
| Zdroj: |
Theoretical and Applied Economics, Vol 11(516), Iss 11(516), Pp 37-42 (2007) |
| Druh dokumentu: |
article |
| ISSN: |
1841-8678 |
| Popis: |
In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting (Beretta, Bozzolan, 2004, pp. 303-305). Our research aims the participation to the professional judgment construction through conducting a survey of existing studies on corporate socio-economic and environmental disclosure. We focus on fundamental research which is related to inductive accounting theory and uses scientific methods for identification of corporate reporting theoretical and practical difficulties in European and international economic entities. To accomplish our objective, we take into consideration the studies on socio-economic and environmental reporting, already conducted at European and international level, the financial reporting experience and the Romanian experience on this area. We analyze the status of development in corporate reporting and environmental reporting standards and focus on the issues requested and their implications. Also, the paper allows new approaches regarding quality information reporting and its implementation into entities financial statements, ensuring premises for future research. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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