Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value
Journal Title: Social Sciences and Education Research Review - Year 2016, Vol 3, Issue 1
Abstract
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.
Authors and Affiliations
Mariana Man, Maria Ciurea
Keywords
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