文章基本信息

标题：Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature
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作者：Alina Beattrice Vladu ; „Babeş-Bolyai” University of Cluj-Napoca Dumitru Matiş ; „Babeş-Bolyai” University of Cluj-Napoca 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Corporate governance is concerned with the relationships between a business’s management and its board of directors, shareholders and lenders and its other stakeholders such as employees, customers, suppliers, and the community in which activates. The connection between this topic and creative accounting was debated in the literature since the latter occurrence is related to the weakness of the first. Our study offers interesting insights into this strong connection by examining the relevant ideas developed previously in the literature with the scope of understanding, reinterpreting and rediscovering from interesting points of view this association in our search for responsibility in the economic environment. By conducting this study we wanted to reinforce the role of literature analyst as an interpreter who contributes meaning to the present state of the art.
关键词：corporate governance; creative accounting; Papineau`s hierarchy