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CORPORATE GOVERNANCE DISCLOSURE – AN INTERNATIONAL OVERVIEW OF RESEARCH TRENDS

Economics and Management

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Field Value
 
Title CORPORATE GOVERNANCE DISCLOSURE – AN INTERNATIONAL OVERVIEW OF RESEARCH TRENDS
 
Creator Ştefănescu, Cristina Alexandrina; Babeş-Bolyai University
 
Subject corporate governance; disclosure; transparency; quantitative analysis; academic literature
 
Description Our paper approaches “corporate governance disclosure” concept from a different perspective – the researchers one - presenting an overview image of what has already been studied, analyzing and discussing the trends of research on this topic, which is important to all researchers interested on it. The main reason of focusing our research in this area was the continuously increasing importance given to corporate governance and transparency, as a consequence of the most recently corporate failures and accounting scandals, not only among regulatory authorities and at companies’ level, but in academic environment, too, where we have assisted at an increasingly interest in measuring the level of transparency by developing disclosure indices in this respect. Thus, unlike previous research studies which were focused on a specific aspect of corporate governance disclosure our paper provides a different approach, by analyzing the trend of research studies focused on disclosure indices developed for measuring the level of transparency and their possible relationship with the most important corporate governance attributes.DOI: http://dx.doi.org/10.5755/j01.em.17.3.2144
 
Publisher Kaunas University of Technology
 
Contributor —
 
Date 2012-08-08
 
Type —
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Format application/pdf
 
Identifier http://www.eejournal.ktu.lt/index.php/Ekv/article/view/2144
10.5755/j01.em.17.3.2144
 
Source ECONOMICS AND MANAGEMENT; Vol 17, No 3 (2012); 1207-1213
EKONOMIKA IR VADYBA; Vol 17, No 3 (2012); 1207-1213
 
Language en
 
Rights Autorių teisės yra apibrėžtos Lietuvos Respublikos autorių teisių ir gretutinių teisių įstatymo 4-37 straipsniuose.
Copyright terms are indicated in the Republic of Lithuania Law on Copyright and Related Rights, Articles 4-37.