Home Volumul 2 RAPORTAREA VOLUNTARĂ – FACTOR DE CRESTERE AL TRANSPARENłEI ENTITĂłILOR ECONOMICE DIN ROMÂNIA

RAPORTAREA VOLUNTARĂ – FACTOR DE CRESTERE AL TRANSPARENłEI ENTITĂłILOR ECONOMICE DIN ROMÂNIA


Ionela Stoichină
Universitata Eftimie Murgu Resita, Timisoara, Int. Lugojului nr 3, bl A2, ap19, email:
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Abstarct
Voluntary reporting has its sources in past business development, due to the fact that the
owners have delegated the function of company managers. Thus, the need of voluntary
reporting, because the imbalance of information between the two parties: managers have
more information about business than their owners. Voluntary reporting covers information
disclosed by the company's own will. Manifested in the voluntary reporting of economic
and social influence and behavioral pertaining to each firm's own personality. There is no
established definition or theoretical framework for the voluntary publication, which is a
response to numerous challenges, environmental forces, economic factors and regulatory
structures, response is modeled according to the publishing company's position, the
organizational structure, policies and practices and thinking on the strategic values of its
publication to the organization (Graham R., Harveya C., Rajgopal S., 2005).
Keywords: Voluntary reporting, information, economic factors,

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