文章基本信息

标题：Issues of Performance Analysis – A Critical Approach in the Context of Information and Corporate Governance Theories
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作者：Robu, Vasile ; Sandu, Raluca
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2006
卷号：8(503)
期号：8(503)
页码：15-28
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Problematics of performance analysis appear when the researcher begins to examine sensitive dilemmas related to managerial sciences, such as realiability and characteristics of the information source, or choice between different analysis instruments, within the general framework of corporate governance and agency theories. We intend to formulate these interrogations and to present, through critical approach, the classic and new comings of scientific literature on the topic. Beside the theoretical approaches we also intend to present the practice point of view, in order to give a complex image over the topic and to suggest new progress on the matter.
关键词：performance analysis; financial analysis; corporate governance; information theories; agency problems.