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Financial Instruments. Nature and Extent of Risks


  • Gudan Paulina

    () (“Valahia” University of Târgoviste)

  • Oprea Margareta

    () (“Rosiori de Vede” Economical-Administrative High School)


Disclosure is an effective mechanism to expose financial risk management practices to market discipline. Disclosure should be sufficiently comprehensive to meet the needs of users within the constraints of what can reasonably be required. Improved transparency through better disclosure may reduce the chances of a systemic financial crisis or the effects of contagion because creditors and other market participants will be better able to distinguish between the financial circumstances that face different institutions or countries.

Suggested Citation

  • Gudan Paulina & Oprea Margareta, 2011. "Financial Instruments. Nature and Extent of Risks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 900-902, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:900-902

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    More about this item


    financial risk; financial position; accounting standards;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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