EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 3, Number 1, Year 2015

ANALYSIS BETWEEN ACCOUNTING INFORMATION DISCLOSURE QUALITY AND STAKEHOLDER INTERESTS
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Author(s): Ioana Herbei (mot), Nicoleta-claudia Moldovan, Cristina Cernit
DOI: 10.4316/EJAFB.2015.319
Abstract: The evolution and globalization of the markets, financial scandals that collapsed the American and European economical systems, pressure growth from investors over economic performance, underlined the fundamental role of economic-financial communication, corporate governance model and information transparence have over the information disclosure quality. The main objective of this paper is the ratio analysis between accounting information disclosure quality and stakeholder interests and the effects that this ratio generates at a entity management level.
Keywords: Disclosure Quality, Accounting Information, Stakeholders Interest
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