CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS

Issam Mf Saltaji ()
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Issam Mf Saltaji: Academy of Economic Studies, Bucharest, Romania

Internal Auditing and Risk Management, 2013, vol. 31, issue 1, 31-42

Abstract: The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading companies in business world, annual reports of IASB, and random academic researches. Business world has been changes rapidly and dramatically requesting to harmonize accounting standards and corporate governance. The significant review of accounting standards is moved toward fair value evaluation called “mark-to-market accounting” shown obviously in IFRS 9 applied in 2013. Applicable guideline for IFRS 9 is presented in this paper with enhancing influences of corporate governance on responsible entities to adopt fair value as single measuring method. The main objective of these responsible entities is to gain lost-truth in financial markets. The paper presents a new perspective to academic researchers in relating accounting standards to corporate governance.

Keywords: Accounting Standards; Corporate Governance; Fair value; Financial Instruments (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:31:y:2013:i:1:p:31-42

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