期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：On the background of a climate dominated by mistrust,suspicion and uncertainty,in contemporary society an increasing emphasis is put on financial communication as the main pillar that ensures transparency and helps the economic entity to gain credibility among stakeholders. Financial communication has become a strategic concern,managed at top management level. The management of any entity is characterized by at least three fundamental processes: thinking, decision making and communication. Without proper thinking,no decision could be made. Without making decisions,we cannot talk about management. Without communicating the decisions made, we cannot put them in practice. Communication is a natural process,but within the corporate governance,it occupies a significant share on the behalf of both issuers and receivers on one hand,with great care to ensure a continuous feed-back on the other hand.
