The purpose of our empirical study is to assess the relationship between board of directors’ features and the level of disclosure in case of European Union banking environment, basing on the general statement that disclosure and quality of corporate governance system are two closely related...

Good corporate governance is an important ingredient of the image of an organization. This is one reason that led to the increase of the importance of this concept in the past years. This paper examines the impact of board characteristics (board size, CEO duality and board diversity) as a...

The companies listed on the Bucharest Stock Exchange (BSE) are required to adopt the BSE Corporate Governance Code on comply or explain basis. Previous studies of the relationship between the compliance and organizational performance have found a weak ling. In this study we constructed a...

Basing on the increasing importance of transparency in corporate governance mechanism, as a result of the latest corporate scandals and financial failures, which lead to the global crisis that spread all over the world the following research question arose: “Is there enough transparency in...

The objective of our paper is to provide a comprehensive analysis of possible relationships between two different approaches of “transparency” – the technical vs.the economic one. Thus, irrespective of prior literature, our paper goes beyond a “solo” analysis of either of two...

Gegenstand dieses Artikels ist die ungelöste Öffentliche-Guts-Problematik bei der Unternehmenskontrolle von Publikumsaktiengesellschaften.

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...