|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 8, Number 3, Year 2020| THEORIES AND PHILOSOPHIES OF CORPORATE GOVERNANCE | 
Download | | 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 | References:
1. Grosu, V. (2018). Short Analysis Of Convention Between Corporate Governance And Internal Audit. Ecoforum Journal, 7(3). Retrieved August 10, 2020 From Http://www.ecoforumjournal.ro/index.php/eco/article/view/860
2. Jensen, M. C., & Meckling, W. (1996). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. The Theory Of Corporate Finance, 1, 35-90.
3. La Porta, R., Lopez?de?Silanes, F., & Shleifer, A. (1999). Corporate Ownership Around The World. The Journal Of Finance, 54(2), 471-517.
4. Matoussi, H., & Jardak, M. K. (2012). International Corporate Governance And Finance: Legal, Cultural And Political Explanations. The International Journal Of Accounting, 47(1), 1-43.
5. Pirtea M., Ceocea C., Ionescu A. (2014). Guvernan?a Corporativ?, Economic?, Bucharest, 87-96.
6. Yakhou, M., & Dorweiler, V. P. (2004). Dual Reforms: Accounting And Corporate Governance. Managerial Auditing Journal, 19(3), 361- 377.
|
| | Back to journal ... |
|
|
| |
|
|
|
