THE IMPACT OF SIGNALING THEORY AND AGENCY THEORY ON THE FINANCIAL REPORTING

Bogdan Cosmin Gomoi, Mioara Florina Pantea

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. 


Keywords


theory; signaling; agency; accounting information; asymmetry

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References


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OMFP 1802/2014

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Copyright (c) 2016 Bogdan Gomoi

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
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