Title :
Research on the interactive relationship between corporate governance culture and accounting information disclosure
Author_Institution :
Shandong Univ. of Finance & Econ., Jinan, China
Abstract :
Corporate governance culture belongs to the informal institutional category, while the accounting information disclosure is required to follow certain formal rules, however there is a very important relationship of interaction between them. This paper analyses the interactive relationship and its origin, in order to improve the corporate governance level and the efficiency of accounting information disclosure, and to promote the benign interaction of the two and the sustainable development of the enterprises.
Keywords :
accounting; organisational aspects; accounting information disclosure; corporate governance culture; enterprise sustainable development; informal institutional category; interactive relationship; Board of Directors; Companies; Cultural differences; Economics; Educational institutions; Ethics; Finance; Accounting Information Disclosure; Corporate Governance Culture; Interaction System;
Conference_Titel :
Management of Innovation and Technology (ICMIT), 2014 IEEE International Conference on
Conference_Location :
Singapore
DOI :
10.1109/ICMIT.2014.6942470