RISK MANAGEMENT - AT THE CONVERGENCE BETWEEN PRUDENCE AND CONTINUITY, A BASIS FOR AN EFFICIENT GOVERNANCE

The accountancy principles are sine qua non for a faithful image, nevertheless when it is about evaluation, accountancy is considered a source of uncertainty. The principle of being prudent is the pillar of accountancy having a view to protect the invested capital, although under the conditions of o...

Full description

Bibliographic Details

Published in:	Strategii Manageriale
Main Authors:	Gabriela-Geanina, TUDOSE, Grazia-Oana, PETROIANU
Format:	Article
Language:	English
Published:	Universităţii "Constantin Brâncoveanu" 2014-11-01
Subjects:	the prudence principle activity continuity risk management corporation governance
Online Access:	http://www.strategiimanageriale.ro/papers/140445.pdf