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Theories And Philosophies Of Corporate Governance

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  • Cristina Gabriela COSMULESE

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Taking into account the complexity of economic and financial events taking place today, we can say that the process of globalization of markets is not enough to support the coveted economic and socio-cultural development, but requires the globalization of cultures, their integration into evolution and development. mankind. Unfortunately, global pressures can motivate managers to manipulate revenue and delay or hide not-so-positive news. In this sense, financial accounting is a privileged information tool for governing relations with financial partners. It provides the necessary information to manage possible conflicts of interest, related to the distribution of wealth created by those transactions. The paper wants to highlight the importance of corporate governance characteristics in expressing the performance determined with the help of accounting data.

Suggested Citation

  • Cristina Gabriela COSMULESE, 2020. "Theories And Philosophies Of Corporate Governance," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 128-131, October.
    • Handle: RePEc:scm:ejafbu:v:14:y:2020:i:24:p:128-131
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    References listed on IDEAS

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    1. Matoussi, Hamadi & Jardak, Maha Khemakhem, 2012. "International Corporate Governance and Finance: Legal, Cultural and Political Explanations," The International Journal of Accounting, Elsevier, vol. 47(1), pages 1-43.
    2. Rafael La Porta & Florencio Lopez‐De‐Silanes & Andrei Shleifer, 1999. "Corporate Ownership Around the World," Journal of Finance, American Finance Association, vol. 54(2), pages 471-517, April.
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