期刊名称：Social Sciences and Education Research Review
印刷版ISSN：2392-9863
电子版ISSN：2393-1264
出版年度：2016
卷号：3
期号：1
页码：41-62
出版社：Editura Sitech
摘要：One of the key factors affecting the efficient use of resources, the increase ofshareholders confidence in the managers of the company, the success in achievingobjectives and economic efficiency is the system of corporate governance by which acompany is managed and controlled. We cannot talk about a culture of corporategovernance without thinking of the criteria of transparency, of responsibility inensuring the accuracy of data from financial reports. Transparency is a prerequisite ofgood communication between the company and the interested parties. This paperexamines the concepts of true image and fair value as premises of transparency of theaccounting information in order to accomplish good corporate governance.
