APPROACHES REGARDING THE UTILITY OF THE ACCOUNTING INFORMATION

Tatiana Dănescu, Mihaela Prozan and Roxana Diana Prozan

Annales Universitatis Apulensis Series Oeconomica, 2014, vol. 2, issue 16, 12

Abstract: In the context of the internalization and globalization of the economies, in order to efficiently respond to the different risks that could affect the credibility and the transparency of the accounting information, the carried research has proven that, there are imposed the knowledge and the implementation in practice of the financial reporting process of the leadership prerogatives afferent to a good corporate governance, of those specific to an adequate internal control and to a prospective and innovative management of these events. Starting from the multiple benefits generated by the existence of good corporate governance, under its diverse aspects and dimensions, in the carried research we have focused on the identification and instrumentation of new valences of the relationship among corporate governance, risk controlling system or process and the utility of the information from the financial statements.

Keywords: corporate governance; internal control; utility of the information; financial statements; net accounting result (search for similar items in EconPapers)
JEL-codes: G28 G38 M41 M42 M48 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/1620142/12.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2014:i:16:p:12

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().