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- W2007470963 abstract "The internalization of the economies, the globalization of the capital markets, the extension of the European Union as well as other similar elements, have led to the appearance of new risks, which in order to be adequately managed, imply the necessity of useful information in order to objectively analyze the financial position and the performance of an entity. On this basis, it could be estimated, the capacity of generating future cash flows, which are necessary to the secure continuity of an entity. Hence, in the frame of a continuously changing international environment, the potential size of the global performance is determined by the quality of the corporate governance processes, of the management, of the internal control and of the risk management. In addition, the decision making process is also dependent on the usefulness of the information and could have an influence, through control and monitoring measures, on the accomplishment of the qualitative characteristics of the processes. Starting from these objectives, the research has been focused on the importance of information in the instrumentation of the relationship between performance and corporate governance and on the governing role of the accounting-financial information and its impact on performance, by considering different economic theories such as the agency one." @default.
- W2007470963 created "2016-06-24" @default.
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- W2007470963 date "2014-09-01" @default.
- W2007470963 modified "2023-09-23" @default.
- W2007470963 title "Approaches towards Performance Analysis in the Frame of the Information and Corporate Governance Theories" @default.
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- W2007470963 doi "https://doi.org/10.1016/j.sbspro.2014.08.312" @default.
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