期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2009
卷号：9
期号：1
语种：English
出版社：Ovidius University Press
摘要：Corporate governance is a phenomenon with much attention from the media lately,and refers to the transparency of transactions and monitoring system of internal control to ensure the ability of possible risk assessment,to give an extra safety management organization to implement set strategies. Numerous researches on the behavior of institutional investors and private markets in development identified,however,that 80% of investors agree to pay extra for the enterprises with an effective system of corporate governance. Its interaction with the environment in which they operate creates the need for objective information and relevant,whose satisfaction requires a suitable offer. Information produced in an organized way by accounting practitioners in the economic entity,should be useful for all users of accounting,for which distribution should be constituted in a rational and dynamic result of negotiation and compromises between the entity and external factors.
