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Retrospective Of Financial Reporting On Capital Market

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  • Diana MureÅŸan

Abstract

The purpose of this paper is to develop a conceptual framework for the evolution of financial reporting on capital market. Due to the worlwide changes, the role of financial reporting in capital market is constantly growing. Financial reporting analyzed through market perspective is strongly correlated with issues like: capital allocation, financial statements, international accounting standards and informational valences. Capital market research emphasizes the need for qualitative and transparent financial reporting which require an increased level of information accuracy. Thus, financial statements are measured in terms of comparability and disclosure. This paper presents a qualitative research through a content analysis of several articles related to financial reporting on capital market.

Suggested Citation

  • Diana MureÅŸan, 2012. "Retrospective Of Financial Reporting On Capital Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-8.
    • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:8
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    References listed on IDEAS

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    More about this item

    Keywords

    financial reporting; capital market; international accounting standards; financial information; disclosure;
    All these keywords.

    JEL classification:

    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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