The impact of signaling theory and agency theory on the financial reporting
The current work tries to bring into front the incidence of financial theories in the process of
financial reporting. Thus, there are theories like: signaling theory, which justifies the
accounting information producers' predilection for the use of various alternative methods or
agency theory, which places in the centre of attention the conflict between managers,
stockholders and stakeholders, under the concept of informational asymmetry.
financial reporting. Thus, there are theories like: signaling theory, which justifies the
accounting information producers' predilection for the use of various alternative methods or
agency theory, which places in the centre of attention the conflict between managers,
stockholders and stakeholders, under the concept of informational asymmetry.
Abstract
The current work tries to bring into front the incidence of financial theories in the process of financial reporting. Thus, there are theories like: signaling theory, which justifies the accounting information producers’ predilection for the use of various alternative methods or agency theory, which places in the centre of attention the conflict between managers, stockholders and stakeholders, under the concept of informational asymmetry.
lsma.ro
以上显示的是最相近的搜索结果。 查看全部搜索结果