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Accounting Integration in Corporate Governance System – Factor to Attract Investments

Author

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  • Ungureanu Mihaela

    („Alexandru Ioan Cuza” University of Iasi, Faculty of Economics and Business Administration)

Abstract

Without international harmonization of accounting practices, conflicts and incompatibility financial information from different countries could not be resolved. In addition, the expansion of global markets makes it more difficult to transparent disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information, both voluntary and mandatory, to create competitive advantages in the market. Thus, a company can receive a rating assessment of certain market intermediaries, improving trust, credibility and reputation of the company.

Suggested Citation

  • Ungureanu Mihaela, 2012. "Accounting Integration in Corporate Governance System – Factor to Attract Investments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1398-1403, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1398-1403
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    More about this item

    Keywords

    accounting; corporate governance information; investments.;
    All these keywords.

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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