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Interference between Financial Reporting and Corporate Governance Policy

Author

Listed:
  • Victor Munteanu

    ()

  • Marlena Neagu

    ()

  • Cristina Maria Gheorghian

    () ("Dimitrie Cantemir" Christian University)

Abstract

In this context the influence of principles and corporate governance codes regarding the structuring and the quality of reports’ financial and accounting information represents the basis of a quality financial report analysis. And this is due to the importance of the current research resulted from the impact phenomena and accounting trends as well as from the degree of information transparency (the central problem of corporate governance codes) on the economic decisions of financial and accounting information users.

Suggested Citation

  • Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian, 2013. "Interference between Financial Reporting and Corporate Governance Policy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 10-14, December.
  • Handle: RePEc:khe:journl:v:5:y:2013:i:4:p:10-14
    as

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    More about this item

    Keywords

    Financial reporting; I.F.R.S.; corporate governance; financial communication; accounting policies;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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