Interference between Financial Reporting and Corporate Governance Policy

Victor Munteanu (), Marlena Neagu () and Cristina Maria Gheorghian ()
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Cristina Maria Gheorghian: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2013, vol. 5, issue 4, 10–14

Abstract: In this context the influence of principles and corporate governance codes regarding the structuring and the quality of reports’ financial and accounting information represents the basis of a quality financial report analysis. And this is due to the importance of the current research resulted from the impact phenomena and accounting trends as well as from the degree of information transparency (the central problem of corporate governance codes) on the economic decisions of financial and accounting information users.

Keywords: Financial reporting; I.F.R.S.; corporate governance; financial communication; accounting policies (search for similar items in EconPapers)
JEL-codes: M14 M21 M40 M42 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:5:y:2013:i:4:p:10-14

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