The financial statements and finance information in the governance of a joint stock company
The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions, characteristics, and effective use in the governance ...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/28362 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/28362 |
| Access Level: | acceso abierto |
| Palabra clave: | Financial statements Financial information Joint stock company Corporate governance Shareholders Estados financieros Información financiera Gobierno corporativo Sociedad anónima Accionistas |
| Sumario: | The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions, characteristics, and effective use in the governance of a joint stock company.The results of this article essentially recommend for increase effective work of the shareholders assembly, board of directors, and CEO manager. And these suggestions may probably be included at the moment of the constitution of the company or in the modifications of its bylaws. With these ideas, we emphasize the importance of the integration corporate accounting and law. |
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