CORPORATE GOVERNANCE POLICY AND ITS INFLUENCE ON THE FINANCIAL REPORTS TO THE PUBLIC INTEREST ENTITIES

Delia-Mihaela IBANISTEANU (ionasz) () and Florin - Cristian Gheorghe ()
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Delia-Mihaela IBANISTEANU (ionasz): ”Valahia” University of Targoviste, Romania
Florin - Cristian Gheorghe: ”Valahia” University of Targoviste, Romania

Contemporary Economy Journal, 2020, vol. 5, issue 3, 38-49

Abstract: For the global market players, financial and accounting information has become an essential component of the corporate governance mechanism. In the current context, the influence of corporate governance principles and codes on the structuring and quality of financial-accounting information in financial reporting is the basis for approaching quality financial reporting at the level of public interest entities. The impact of accounting phenomena and trends and those related to the transparency degree of information (central issue of governance codes) on the economic decisions of the financial-accounting information users reveal the importance of the present research study.

Keywords: financial reporting; corporate governance; transparency and quality of the financial-accounting information; decisions; financial communications (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:5:y:2020:i:3:p:38-49

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