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Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value

Mariana Man and Maria Ciurea
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Mariana Man: University of Petrosani, Romania
Maria Ciurea: University of Petrosani, Romania

Social Sciences and Education Research Review, 2016, vol. 3, issue 1, 41-62

Abstract: One of the key factors affecting the efficient use of resources, the increase of shareholders confidence in the managers of the company, the success in achieving objectives and economic efficiency is the system of corporate governance by which a company is managed and controlled. We cannot talk about a culture of corporate governance without thinking of the criteria of transparency, of responsibility in ensuring the accuracy of data from financial reports. Transparency is a prerequisite of good communication between the company and the interested parties. This paper examines the concepts of true image and fair value as premises of transparency of the accounting information in order to accomplish good corporate governance.

Keywords: accounting information; transparency; true view; fair value; corporate governance (search for similar items in EconPapers)
JEL-codes: M41 M14 (search for similar items in EconPapers)
Date: 2016
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