IDEAS home Printed from https://ideas.repec.org/a/ddj/fserec/y2013p172-178.html
   My bibliography  Save this article

Corporate Governance Codes - Examples Of Good Practice

Author

Listed:
  • Mihaela-Cristina Onica

    (Dunarea de Jos University of Galati, Romania)

Abstract

Starting from the expression that the financial performance of the company is incomplete if it does not consider the risk taken to achieve this performance which appears in a different way of administration - governance that controls and evaluate the performance, meet stakeholders, contributing added value to maximize the value company. Consequently, only after studying corporate governance, risk management and internal control system we can approach the true value and role of internal audit in the organization.

Suggested Citation

  • Mihaela-Cristina Onica, 2013. "Corporate Governance Codes - Examples Of Good Practice," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 172-178.
  • Handle: RePEc:ddj:fserec:y:2013:p:172-178
    as

    Download full text from publisher

    File URL: http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Onica1.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Riana Iren RADU & Eduard IONESCU, 2009. "The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 193-204.
    2. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Madalina Beldiman & Valentina - Mihaela Iurascu & Georgiana Ciobanu, 2016. "The Evaluation of Unincorporated Areas – Particularities and Perspectives on the Real Estate Market," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 278-281.
    2. Violeta Isai & Andreea-Diana Cretu & Corina-Ionela Bildigau, 2015. "Considerations For Reporting The Performance Of The Socially Responsible Companies," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 487-492.
    3. Violeta Isai & Daniel Bolea, 2015. "Remarks On The Accounting Treatment Of Goodwill At The Level Of Blocks Of Trading Companies," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 431-434.
    4. Madalina Elena MIHAILESCU, 2015. "Public Service in Age of Globalization," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 35-42.
    5. Bleoju Gianita & Madalina Beldiman & Georgiana Maciuca & Alina Mihaela Dima, 2016. "Evaluation Methods of the Real Estate Goods," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 437-441.
    6. Oana Diana LUPOAE & Riana Iren RADU & Rodica PRIPOAIE, 2019. "Aspects Regarding the Possibility of Increasing the Performance of the Organization by Motivating Human Resources (HR)," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 22-27.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pavol Durana & Lucia Michalkova & Andrej Privara & Josef Marousek & Milos Tumpach, 2021. "Does the life cycle affect earnings management and bankruptcy?," Oeconomia Copernicana, Institute of Economic Research, vol. 12(2), pages 425-461, June.
    2. Abuselidze, George & Slobodianyk, Anna, 2020. "Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 164.
    3. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
    4. Elbakry, Ashraf E. & Nwachukwu, Jacinta C. & Abdou, Hussein A. & Elshandidy, Tamer, 2017. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 10-30.
    5. Hela Turki & Senda Wali & Younes Boujelbène, 2016. "IFRS, Environnement Informationnel et Pertinence des chiffres comptables," Post-Print hal-01901074, HAL.
    6. Iatridis, George & Dimitras, Augustinos I., 2013. "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, vol. 29(1), pages 154-160.
    7. Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter, 2012. "Mandatory IFRS adoption and its impact on analysts' forecasts," International Review of Financial Analysis, Elsevier, vol. 21(C), pages 56-63.
    8. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    9. Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021. "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    10. Constantina Backinezos & Stelios Panagiotou & Evangelia Vourvachaki, 2020. "Multiplier effects by sector: an input-output analysis of the Greek economy," Economic Bulletin, Bank of Greece, issue 52, pages 7-28, December.
    11. Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu, 2018. "Benefits of global financial reporting models for developing markets: The case of Romania," PLOS ONE, Public Library of Science, vol. 13(11), pages 1-24, November.
    12. Abdulrahman Alomair & Alan Farley & Helen Hong Yang, 2022. "The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2839-2878, June.
    13. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
    14. Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
    15. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
    16. Theodora Kosma & Pavlos Petroulas & Evangelia Vourvachaki, 2020. "What drives wage differentials in Greece: workplaces or workers?," Economic Bulletin, Bank of Greece, issue 52, pages 69-72, December.
    17. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, vol. 30(C), pages 1-35.
    18. Hela Turki & Senda Wali & Younes Boujelbene, 2016. "The effect of IFRS mandatory adoption on the information asymmetry," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1209100-120, December.
    19. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2016. "The association between earnings quality and the cost of equity capital: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 125-139.
    20. Felix Kwame Aveh & Dadson Awunyo-Vitor, 2017. "Firm-specific determinants of stock prices in an emerging capital market: Evidence from Ghana Stock Exchange," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1339385-133, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ddj:fserec:y:2013:p:172-178. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gianina Mihai (email available below). General contact details of provider: https://edirc.repec.org/data/fegalro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.