FINANCIAL REPORTING, CORPORATE COMMUNICATION AND GOVERNANCE

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Andrea Melis

DOI:10.22495/cocv1i2p2

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This paper describes the issues of financial reporting and corporate communication in connection with corporate governance. The analysis is based on the studies conducted in the Anglo-American and the European academic literature both from a normative and a positive perspective. It is discussed why accounting standards are not able by themselves to avoid corporate “miscommunication”, and how a good corporate governance system is a sine qua non to improve the quality of corporate communication and financial reporting. The analysis also shows how the effectiveness of the systems of financial reporting and corporate governance seems to be highly correlated.

Keywords: Financial Reporting, Corporate Communication, Corporate Governance

How to cite this paper: Melis, A. (2003). Financial reporting, corporate communication and governance. Corporate Ownership & Control, 1(2), 31-37. http://doi.org/10.22495/cocv1i2p2