Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value
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 abou...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Sitech
2016-05-01
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| Series: | Social Sciences and Education Research Review |
| Subjects: | |
| Online Access: | http://sserr.ro/wp-content/uploads/2016/05/3-1-41-62.pdf |
| _version_ | 1818022377568600064 |
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| author | Mariana Man Maria Ciurea |
| author_facet | Mariana Man Maria Ciurea |
| author_sort | Mariana Man |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-14T08:31:46Z |
| format | Article |
| id | doaj.art-040215f5a6894a2e92a684fc28cf7126 |
| institution | Directory Open Access Journal |
| issn | 2392-9863 |
| language | English |
| last_indexed | 2024-04-14T08:31:46Z |
| publishDate | 2016-05-01 |
| publisher | Editura Sitech |
| record_format | Article |
| series | Social Sciences and Education Research Review |
| spelling | doaj.art-040215f5a6894a2e92a684fc28cf71262022-12-22T02:03:54ZengEditura SitechSocial Sciences and Education Research Review2392-98632016-05-01314162Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair ValueMariana Man0Maria Ciurea1University of Petrosani, RomaniaUniversity of Petrosani, RomaniaOne 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.http://sserr.ro/wp-content/uploads/2016/05/3-1-41-62.pdfaccounting information transparency true view fair value corporate governance |
| spellingShingle | Mariana Man Maria Ciurea Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value Social Sciences and Education Research Review accounting information transparency true view fair value corporate governance |
| title | Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value |
| title_full | Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value |
| title_fullStr | Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value |
| title_full_unstemmed | Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value |
| title_short | Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value |
| title_sort | transparency of accounting information in achieving good corporate governance true view and fair value |
| topic | accounting information transparency true view fair value corporate governance |
| url | http://sserr.ro/wp-content/uploads/2016/05/3-1-41-62.pdf |
| work_keys_str_mv | AT marianaman transparencyofaccountinginformationinachievinggoodcorporategovernancetrueviewandfairvalue AT mariaciurea transparencyofaccountinginformationinachievinggoodcorporategovernancetrueviewandfairvalue |