期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：2
语种：English
出版社：Ovidius University Press
摘要：Transparency of financial information is an indispensable component for competitive capital market. Governance is the answer to what should be annulled idea of possible fraud due to lack of information transparency. All models of corporate governance places in center effectiveness of controls,but it remains the responsibility of entities to adopt a mechanism to ensure transparency of communication. All steps in this paper come to show how,why,and how relevant is the role of governance code for business today and especially the future. The need to ensure the transparency of investment potential financial position and financial performance of the business,they want to invest,may be one of the solutions to attract foreign capital for the development of the strategic points of the Romanian economy,Romanian capital with a vision to provide lasting support in terms of efficiency trivalent and points where there economies of scale.
