Constructive Relationship between Accountancy and the Corporate Governance, Under the Context of Normalization
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 1
Abstract
The relationship between the accountancy and the corporate governance is of interdependency. The economical-financial crises, the complexity of the business environment, the intensification of competition, the demographical issues, the climate changes, and the limited access to the resources are aspects emphasizing another approach of the governance on entity level. The accountancy cannot remain indifferent to the major changes occurring worldwide, in the direction of the globalization of the economy and of the financial markets. The harmonization and the convergence of the Romanian accounting with the International Accounting Standards and with the European Directives are the demarche of a challenge arising around a permanent process of accounting reform.
Authors and Affiliations
Mirela Niculae
Keywords
Related Articles
- EP ID EP117575
- DOI 10.6007/IJARAFMS/v6-i1/1956
- Views 101
- Downloads 0
Multinational Companies - Between Restructuring and Transfer Pricing
Under the current circumstances of globalised economic activities, the fiscal optimization techniques and methods are inevitably correlated with the fiscal regime of the transfer pricing that are a hot topic but also su...
Correlation between BET Index Evolution and the Evolution of Transactions’ Number – Analysis Model
Efficiency Evaluation of European Financial Cooperative Sector. A Data Envelopment Analysis Approach
The co-operative banking sector has become a major force in the socio-economic development of the European continent’s and is increasingly becoming an important part of the continents banking sector. By applying the Data...
Effect of Liquidity and Profitability to Bank Stock Return in Indonesia Stock Exchange (IDX)
The purpose of this study was to obtain empirical evidence about the impact of liquidity and profitability of bank stock returns are listed in Indonesia Stock Exchange (IDX). The population in this study was all banking...
The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism
This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen...