Accounting Integration in Corporate Governance System – Factor to Attract Investments

Ungureanu Mihaela ()
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Ungureanu Mihaela: „Alexandru Ioan Cuza” University of Iasi, Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1398-1403

Abstract: Without international harmonization of accounting practices, conflicts and incompatibility financial information from different countries could not be resolved. In addition, the expansion of global markets makes it more difficult to transparent disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information, both voluntary and mandatory, to create competitive advantages in the market. Thus, a company can receive a rating assessment of certain market intermediaries, improving trust, credibility and reputation of the company.

Keywords: accounting; corporate governance information; investments. (search for similar items in EconPapers)
JEL-codes: G11 M41 O16 (search for similar items in EconPapers)
Date: 2012
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