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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 8, Number 3, Year 2020

Author(s): Cristina Gabriela Cosmulese
DOI: 104316/EJAFB.2020.8315
Abstract: Taking into account the complexity of economic and financial events taking place today, we can say that the process of globalization of markets is not enough to support the coveted economic and socio-cultural development, but requires the globalization of cultures, their integration into evolution and development. mankind. Unfortunately, global pressures can motivate managers to manipulate revenue and delay or hide not-so-positive news. In this sense, financial accounting is a privileged information tool for governing relations with financial partners. It provides the necessary information to manage possible conflicts of interest, related to the distribution of wealth created by those transactions. The paper wants to highlight the importance of corporate governance characteristics in expressing the performance determined with the help of accounting data.
Keywords: Corporate Governance, Financial Performance, Theories, Developing Country
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