| Autor: |
Mariana Man, Maria Ciurea |
| Jazyk: |
angličtina |
| Rok vydání: |
2016 |
| Předmět: |
|
| Zdroj: |
Social Sciences and Education Research Review, Vol 3, Iss 1, Pp 41-62 (2016) |
| Druh dokumentu: |
article |
| ISSN: |
2392-9863 |
| Popis: |
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. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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