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Ethics In Financial Reporting And Organizational Communication

Author

Listed:
  • Maria Daniela BONDOC

    (University of Pitesti, Romania)

  • Marian TAICU

    (University of Pitesti, Romania)

Abstract

The subject of ethics have been intensely debated in the economic literature because of its impact on information users' decisions. In the process of preparing financial reports, it is necessary to respect ethical principles for the defense of the public interest. An unethical organizational reporting can cause problems throughout the economy by affecting the confidence of the stakeholders. Respecting ethics in organizational communication, including financial reporting, is often questioned by stakeholders. If investors are confident that the principles of ethics in financial reporting and organizational communication have been respected, they can invest more, thus contributing to the development of the entire economy. The main objective of our paper is to highlight the imperative character of observing ethical principles in financial reporting and organizational communication.

Suggested Citation

  • Maria Daniela BONDOC & Marian TAICU, 2019. "Ethics In Financial Reporting And Organizational Communication," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(3), pages 168-174.
    • Handle: RePEc:pts:journl:y:2019:i:3:p:168-174
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    References listed on IDEAS

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    1. Niamh M. Brennan & Doris M. Merkl-Davies, 2018. "Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 553-577, July.
    2. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
    3. Kjell Magne Baksaas & Tonny Stenheim, 2019. "Proposal for improved financial statements under IFRS," Cogent Business & Management, Taylor & Francis Journals, vol. 6(1), pages 1642982-164, January.
    4. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
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    Cited by:

    1. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.
    2. Bănică, Genifera Claudia, 2022. "Results Of The Fiscal Control Activity In Romania And Other European States," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 13(1), pages 29-42.

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    More about this item

    Keywords

    Ethics; Financial reporting; Organizational communication.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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