期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2020
卷号：20
期号：1
页码：898-908
语种：English
出版社：Ovidius University Press
摘要：Corporate governance, comprising an environment of confidence, integrity, ethical values and trust, respectively a synergic exertion of all the actors involved, has become a pivotal concept, vital to most companies. Corporate governance in Romania advanced from the centralized model in the early 1990s, to the market economy-based model, concerning not only the respect for the rule of law, but also social economy and inclusive sustainability. This paper proposes a theoretical approach of the corporate governance framework in Romania. The research establishes the importance of good practices for ensuring effective corporate governance, the results pointing out some pitches for improving the Romanian legal framework in the corporate governance field, as well as provide a useful standpoint in comprehending the complex conversion of legislation and research, thus developing the existing literature on accounting and corporate finance. Finally, specific areas for future research in relation to corporate governance in Romania are suggested.
关键词：effective corporate governance; good practices; research perspectives
