Corporate Governance, Accounting Standards in Albanian Companies

(Pages 386-394)

Ardi Bezo* and Rezart Dibra
University College of Business, Tirana Albania.


Today the corporate governace is very important the same as the governance of the state. Corporate governance in Albania is at its beginnings because Albania has a new market economy. Corporate governance today is very important, as with the government of states. Corporate governance issues have gradually become important in Albania during the last decade. The corporate governance principles are very important in maintaining, increasing and optimizing the invested funds, especially for the firms with the initial public offering. The separation of ownership from control is the core of the agency problems facing by the firms (Berle & Means 1932; Jensen & Meckling 1976).Corporate governance has a relationship with standards of accounting. This paper provides an overview of empirical and theoretical discussions on specific corporate governance issues in the economic environment in Albania and corporate responsible governance index.In the same time we have discuss some theoritical view about the accounting standards in companies.


Corporate governance, shareholder,stakeholder ownership, accounting standards, financial reporting etc.

JEL Classification:

D23, G34, P12.

How to Cite:

Ardi Bezo and Rezart Dibra. Corporate Governance, Accounting Standards in Albanian Companies. [ref]: vol.19.2021. available at:

Licensee REF Press
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