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Starting from the research assumption that corporate social responsibility (CSR) values cannot be communicated efficiently, if they do not belong naturally to a company’s identity, this paper debates the prospect of applying Rokeach’s Value System (1973) to Continental corporation’s CSR values. Rokeach’s Value System (1973) is used to compare Continental data provided online and establish whether the ideal corporate values presented by the company are similar to the real values, with respect to the CSR values. We base our assessment of the level of integration of CSR into corporate identity on Maon et al.’s integrated model of CSR development (2010). Our analysis reveals that although the Continental corporation works with the CSR concept in a strategic and systematic manner, the set CSR values do not correspond to the real corporate values.
Nicoleta Farcane; Delia Deliu; Eusebiu Bureană. A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR). Sustainability 2019, 11, 6612 .
AMA StyleNicoleta Farcane, Delia Deliu, Eusebiu Bureană. A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR). Sustainability. 2019; 11 (23):6612.
Chicago/Turabian StyleNicoleta Farcane; Delia Deliu; Eusebiu Bureană. 2019. "A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR)." Sustainability 11, no. 23: 6612.
E. Barbu; Nicoleta Farcane; Adina Popa. Critical Analysis of Developments in Romanian Accounting during the 20th Century: A Neo-Institutional Approach. 2012, 1 .
AMA StyleE. Barbu, Nicoleta Farcane, Adina Popa. Critical Analysis of Developments in Romanian Accounting during the 20th Century: A Neo-Institutional Approach. . 2012; ():1.
Chicago/Turabian StyleE. Barbu; Nicoleta Farcane; Adina Popa. 2012. "Critical Analysis of Developments in Romanian Accounting during the 20th Century: A Neo-Institutional Approach." , no. : 1.
Our study aims to investigate the voluntary disclosure practices among Romanian listed companies, to measure the voluntary disclosure and to analyze the influence of ownership structure on the extent of voluntary disclosure of these companies. The population studied in our work is constituted of the first and second tiers listed on the Bucharest Stock Exchange and the sample is made up by the top fifteen listed companies selected after market capitalization. We have chosen the top fifteen companies starting from the hypotheses already tested in previous research that companies' size is an important predictor of corporate disclosure behaviour and large companies traded on a capital market should have the most complete annual reports and a larger range of voluntary information disclosed. The results of our exploratory investigation showed a low level of voluntary disclosed information by the selected companies. In order to test the association between ownership structure and the extent of voluntary disclosure we have drawn up three hypotheses. The figures have conducted us to the conclusion that companies' with a majority of institutional shareholders are disclosing more voluntary information. We are aware of the limits of our research; in the mean time we are convinced of this research necessity, knowing that there is a lack of this type of empirical studies in the domestic accounting literature.
Victoria Bogdan; Adina S. Popa; Cosmina Madalina Pop; Nicoleta Farcane. Voluntary Disclosure and Ownership Structure: An Exploratory Study of Romanian Listed Companies. SSRN Electronic Journal 2009, 1 .
AMA StyleVictoria Bogdan, Adina S. Popa, Cosmina Madalina Pop, Nicoleta Farcane. Voluntary Disclosure and Ownership Structure: An Exploratory Study of Romanian Listed Companies. SSRN Electronic Journal. 2009; ():1.
Chicago/Turabian StyleVictoria Bogdan; Adina S. Popa; Cosmina Madalina Pop; Nicoleta Farcane. 2009. "Voluntary Disclosure and Ownership Structure: An Exploratory Study of Romanian Listed Companies." SSRN Electronic Journal , no. : 1.
Laurence Saglietto; Nicoleta Farcane. Les coulisses des alliances stratégiques globales. 2004, 1 .
AMA StyleLaurence Saglietto, Nicoleta Farcane. Les coulisses des alliances stratégiques globales. . 2004; ():1.
Chicago/Turabian StyleLaurence Saglietto; Nicoleta Farcane. 2004. "Les coulisses des alliances stratégiques globales." , no. : 1.