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Values Of Accounting And Financial Information In Achieving Good Corporate Governance

Author

Listed:
  • Guni Claudia Nicoleta

    (Spiru Haret University)

Abstract

In this material we set out to present the importance of financial-accounting information in achieving good corporate governance. Nowadays, the management of economic entities is obliged to disseminate information. Due to the multitude of users and implicitly the varied need for information, the company must provide an overview of its activity and performance, supplemented by additional information, necessary to meet the demand from different users. This article also addresses the theoretical aspects regarding the typology of financial-accounting information, the quality of financial-accounting information in terms of international norms, the qualitative characteristics of accounting information in terms of corporate governance requirements, the role of respecting the principle of transparency in achieving good corporate governance as well as the possibilities of optimizing the transparency of accounting and financial information, fair image and fair value - key objectives in ensuring the transparency of accounting and financial information.

Suggested Citation

  • Guni Claudia Nicoleta, 2021. "Values Of Accounting And Financial Information In Achieving Good Corporate Governance," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 86-96.
    • Handle: RePEc:brc:journl:v:51:y:2021:i:1:p:86-96
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    More about this item

    Keywords

    corporate governance; relevance of information; credibility of information; organizational culture;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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