This paper addresses the transparency and the quality of financial disclosures of listed entities in the case of an emerging economy (i. e. Romania). in order to shed some light on the particular local context of the country and its impact on accounting practices. https://www.bekindtopets.com/deal-find-Torque-Converter-Asymmetric-Belt-for-Coleman-KT196-CK196-Go-Karts-flash-save/