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Caratteristiche dei consigli di amministrazione aziendali e conservatorismo contabile

Caratteristiche dei consigli di amministrazione aziendali e conservatorismo contabile

Suleiman Salami

94,80 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Sociedad y cultura: general
ISBN:
9786209468032
94,80 €
IVA incluido
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Sobre IBD

Persiste la controversia sul ruolo del conservatorismo contabile nell’informativa finanziaria. La separazione tra proprietà e gestione e la presenza di creditori determinano un’asimmetria informativa tra gli stakeholder di un’azienda che adotta un approccio conservativo nella rendicontazione. Questo è stato uno strumento per disciplinare la governance nelle entità aziendali. Il conservatorismo contabile pone quindi fine al collasso delle multinazionali attraverso una solida governance aziendale.

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