Organizational Culture, Corporate Governance and Accounting Outcomes
Corporate governance (CG) disclosures are seen as the essence of the organizations´ nonfinancial reporting. The consequences of governance reporting are based on internal and external interconnected factors, so quantitative studies fail to capture the whole picture. As an example, poor performance...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2024-02-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/20-3.pdf |
| Summary: | Corporate governance (CG) disclosures are seen as the essence of the organizations´ nonfinancial reporting. The consequences of governance reporting are based on internal and external
interconnected factors, so quantitative studies fail to capture the whole picture. As an example, poor
performance can be both the result and the cause of underlying governance mechanisms. The present
work aims to analyse the governance reporting rules versus principles by carrying out an empirical
research of governance reporting through the Romanian financial investment companies listed on
the BSE (Bucharest Stock Exchange). The results show the relevance of organizational culture in
promoting governance and positive attitude at all organizational levels. |
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| ISSN: | 2393-3127 |