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Transparency in Financial Statements (IAS/IFRS)

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  • Gheorghe V. Lepadatu
  • Mironela Pirnau
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    Abstract

    The provision of transparent and useful information on market partici-pants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of disclosure. Market forces would normally balance the marginal benefits and marginal costs of addi-tional information disclosure and the end result may not be what the market par-ticipants really need.

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    File URL: http://www.ersj.eu/repec/ers/papers/09_1_p6.pdf
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    Bibliographic Info

    Article provided by European Research Studies Journal in its journal European Research Studies Journal.

    Volume (Year): XII (2009)
    Issue (Month): 1 ()
    Pages: 101-108

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    Handle: RePEc:ers:journl:v:xii:y:2009:i:1:p:101-108

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    Web page: http://www.ersj.eu/

    Related research

    Keywords: Financial statements; balance sheet; income statements; cash flow statement; IAS/IFRS;

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    1. Panayiotis Curtis & Jonh Thalassinos, 2005. "Equity fund raising and “creative” accounting practices: Indications from Athens Stock Exchange for the 1999-2000 period," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 127-.
    2. Eleftherios THALASSINOS, 2008. "Trends and Developments in the European Financial Sector," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(3), pages 44-61.
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