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Corporate Governance Policy And Its Influence On The Financial Reports To The Public Interest Entities

Author

Listed:
  • Delia-Mihaela IBANISTEANU (IONASZ)

    (”Valahia” University of Targoviste, Romania)

  • Florin - Cristian GHEORGHE

    (”Valahia” University of Targoviste, Romania)

Abstract

For the global market players, financial and accounting information has become an essential component of the corporate governance mechanism. In the current context, the influence of corporate governance principles and codes on the structuring and quality of financial-accounting information in financial reporting is the basis for approaching quality financial reporting at the level of public interest entities. The impact of accounting phenomena and trends and those related to the transparency degree of information (central issue of governance codes) on the economic decisions of the financial-accounting information users reveal the importance of the present research study.

Suggested Citation

  • Delia-Mihaela IBANISTEANU (IONASZ) & Florin - Cristian GHEORGHE, 2020. "Corporate Governance Policy And Its Influence On The Financial Reports To The Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(3), pages 38-49.
    • Handle: RePEc:brc:brccej:v:5:y:2020:i:3:p:38-49
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    References listed on IDEAS

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    1. Victoria Bogdan & Cosmina Mădălina Pop, 2008. "Romanian Companies' Web-Based Disclosure Choices And Capital Markets," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-9.
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      Keywords

      financial reporting; corporate governance; transparency and quality of the financial-accounting information; decisions; financial communications;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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