Within the scientific approach I have undertaken in this paper, I have proposed to analyze the extent to which the new accounting values adopted for the evaluation of fixed assets, in view of their relation to financial statements, may serve the informational needs of all financial information...

The corporate governance is one of the key elements for improving economic efficiency, particularly in the current context of financial global crises. This paper discusses the relationship between corporate governance and firm performance. We intend to present the classic and new comings of...

Corporate governance covers all systems and processes in place to manage and control the company, in order to increase performance and value. Organizations must adhere to all the concepts, principles, standards and corporate governance regulations to be assessed and achieve relevant policies and...

History has revealed that there is a never-ending evolution of theories or models of corporate governance. Companies are trying to instill the sense of governance into their corporate structure. This article is a review of literature on the range of theories in corporate governance. The...

The corporate governance is a complex system of relations and interactions, between various interest groups within and outside a company, aiming to maximize its own expectations. This paper discusses the relation between stakeholders and the means of resolving the conflicts between them. We...

Although there is an abundant empirical literature describing the many different forms that the organisation of transactions can take, from strategic alliances involving several partners to network of firms tightly coordinated to franchise systems, the terminology fluctuates, making it difficult...

Agency theory was first developed by Jensen and Meckling. This theory has made substantial additions in financial theory because the corporation is not approached from unique perspective, that the shareholders and maximise their wealth, but try to offer solutions to harmonize the interests of...