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Approaches Regarding The Utility Of Theaccounting Information

Author

Listed:
  • Tatiana Danescu

    (Petru Maior‘University of Tirgu Mures Romania)

  • Mihaela Prozan

    (Global Economy Institute Romania)

  • Roxana Diana Prozan

    (‘1 Decembrie‘ University of Alba Iulia Romania)

Abstract

In the context of the internalization and globalization of the economies, in order toefficiently respond to the different risks that could affect the credibility and the transparency ofthe accounting information, the carried research has proven that, there are imposed the knowledgeand the implementation in practice of the financial reporting process of the leadershipprerogatives afferent to a good corporate governance, of those specific to an adequate internalcontrol and to a prospective and innovative management of these events. Starting from the multiplebenefits generated by the existence of good corporate governance, under its diverse aspects anddimensions, in the carried research we have focused on the identification and instrumentation ofnew valences of the relationship among corporate governance, risk controlling system or processand the utility of the information from the financial statements.

Suggested Citation

  • Tatiana Danescu & Mihaela Prozan & Roxana Diana Prozan, 2014. "Approaches Regarding The Utility Of Theaccounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-12.
  • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:12
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    Keywords

    corporate governance; internal control; utility of the information; financial statements; netaccounting result;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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