ارزیابی کیفیت سیستم حاکمیت شرکتی بخش های رومانیایی . تجزیه و تحلیل شرکت های پذیرفته شده در بورس اوراق بهادار بخارست

This paper aims to analyze the quality of the corporate governance of companies listed on BSE Romania. The contribution of this paper consists in analyzing the corporate governance quality in the main Romanian sectors (extractive industry, manufacture, energy, construction, commerce, transport, accommodation and financial activities). Assessing the corporate governance quality is based on own determined score of transparency and disclosure practices. Our sample consists in 78 companies listed on BSE companies at the end of May 2013. The results reflect that a highest level of adoption the best practice principles belongs to the companies in Energy sector, following by companies in Extractive and Financial activities, and Transportation, Construction, Manufacture, Commerce and Accommodation, relating to the results for the end of May 2013.