SOME INSIGHT INTO THE PERCEPTION OF ROMANIAN MANAGERS REGARDING FINANCIAL REPORTING QUALITY

POP Ioana , University of Craiova, Romania

MAN Mariana , University of Petroșani, Romania

Abstract:
In this paper, we aim to elaborate an examination of Romanian managers’ perception regarding the quality financial reporting in order to identify their main points of interest in addition to determine definite inadequacies alongside with significant but yet neglected specific aspects of financial communication. Concerning the employed methodology, we made use of a questionnaire to collect our required information and we deemed especially necessary to request recommendations from our respondents on the matter of improving financial reporting quality. Our results bear a great importance in understanding additional factors related to the quality of financial reporting and thus should be relevant to accounting regulators, investors, managers, audit committees and stakeholders in general.

Keywords: quality, financial reporting, financial communication, accounting ethics

JEL Classification: M40, M41

Volume: 69, Issue: 3

Pages: 94 - 101

Publication date: August, 2017

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/69310pop&man.pdf

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