%0 Journal Article %T VOLUNTARY INTERNET FINANCIAL REPORTING AND DISCLOSURE ¨C A NEW CHALLENGE FOR ROMANIAN COMPANIES %A Bogdan Victoria %A Pop Cosmina Madalina %A Popa Dorina Nicoleta %J Annals of the University of Oradea : Economic Science %D 2009 %I University of Oradea %X The majority of IFR and disclosure studies are focused on USA and European developed countries. Only a few studies have been carried on CEE countries. This paper examines the extent of voluntary internet financial reporting and disclosure of the Romanian %K financial reporting %K Internet %K voluntary disclosure %K listed companies %U http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/130.pdf