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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/641
Title: Impact of corporate governance on accounting quality
Authors: Nguyen Minh Vu 
Keywords: Corporate governance;Accounting quality
Issue Date: 2016
Abstract: 
The subject of this paper is to mainly focus on the topic of Corporate Governance to answer four questions: Why does it matter? How does it work in the distinct systems? Which factors impact on accounting quality?
On theoretical background, initially, this paper discusses the roles and the development of Corporate Governance. There are many diverse views about CG. In general, it can be compared with the code to build a robot. There are two main options for output: the robot can perform well in case that the code is perfect; otherwise, one tiny mistake may lead to the failure of the whole system. The next likely step would be to show the appearance of CG both of EU and NON-EU country. In the history, from the era of Roman to Viking, there are the certain differences in the way that people give commands and guidance to balance the interest of the nobleman and farmers. This perspective shares the same nature with the economy. One tier, two tier or other kinds of the system all have pros and cons aspect. To be detailed, the main purpose of this paper is to figure the impact of CG on the financial position, earnings, and cash flow during the period of reporting. On practical background, an example of corporate zombies1 is discussed besides of other popular frauds to show the effect of CG on the real business, real world. Finally, in the term of writing the literature review, there are some harsh barriers to search and access the relevant information. Therefore, the last section of this paper aims to give appropriate suggestions to create a bigger storage about this topic for the future research and development.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/641
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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