The purpose of our empirical study is to assess the relationship between ownership’ features and the level of disclosure in case of banking institutions listed on London Stock Exchange, basing on the general statement that disclosure and quality of corporate governance system are two closely...

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...

Our paper approaches risk information 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....

Our paper approaches “transparency” as a requirement for market discipline from a different perspective – the researchers one - presenting an overview image of the economic theories derived from these concepts, by analyzing and discussing positive arguments and negative reasons for...

This paper aims to identify and quantify different means of improving performance management in the public sector by examining the reporting practices of local governments. It emphasizes the public interest in reporting and the need to provide relevant and meaningful information to stakeholders....