Los estados financieros y la información financiera en el gobierno de la sociedad anónima
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 gov...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2023 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/198926 |
| Acceso en línea: | https://revistas.pucp.edu.pe/index.php/themis/article/view/28362/26254 https://repositorio.pucp.edu.pe/index/handle/123456789/198926 https://doi.org/10.18800/themis.202302.008 |
| 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 https://purl.org/pe-repo/ocde/ford#5.05.01 |
| 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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