O investigare asupra responsabilităților instituțiilor financiare deținute de stat comparativ cu cele private
An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution
Author(s): Gianluca Zanellato, Tudor Oprişor, Adriana Tiron-TudorSubject(s): Business Economy / Management, Financial Markets
Published by: Editura University Press Targu Mures
Keywords: Integrated reporting; financial institutions; public sector; private sector; accountability; stakeholders; content analysis;
Summary/Abstract: The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.
Journal: Acta Marisiensis. Seria Oeconomica
- Issue Year: 15/2021
- Issue No: 1
- Page Range: 1-28
- Page Count: 28
- Language: English, Romanian