VALUES OF ACCOUNTING AND FINANCIAL INFORMATION IN ACHIEVING GOOD CORPORATE GOVERNANCE
Autor (i): Guni Claudia Nicoleta
JEL: G3; G32; G34
Cuvinte cheie: corporate governance, relevance of information, credibility of information, organizational culture
Abstract:
In this material we set out to present the importance of financial-accounting information in achieving good corporate governance. Nowadays, the management of economic entities is obliged to disseminate information. Due to the multitude of users and implicitly the varied need for information, the company must provide an overview of its activity and performance, supplemented by additional information, necessary to meet the demand from different users. This article also addresses the theoretical aspects regarding the typology of financial-accounting information, the quality of financial-accounting information in terms of international norms, the qualitative characteristics of accounting information in terms of corporate governance requirements, the role of respecting the principle of transparency in achieving good corporate governance as well as the possibilities of optimizing the transparency of accounting and financial information, fair image and fair value - key objectives in ensuring the transparency of accounting and financial information.
In this material we set out to present the importance of financial-accounting information in achieving good corporate governance. Nowadays, the management of economic entities is obliged to disseminate information. Due to the multitude of users and implicitly the varied need for information, the company must provide an overview of its activity and performance, supplemented by additional information, necessary to meet the demand from different users. This article also addresses the theoretical aspects regarding the typology of financial-accounting information, the quality of financial-accounting information in terms of international norms, the qualitative characteristics of accounting information in terms of corporate governance requirements, the role of respecting the principle of transparency in achieving good corporate governance as well as the possibilities of optimizing the transparency of accounting and financial information, fair image and fair value - key objectives in ensuring the transparency of accounting and financial information.
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