Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/31861| Title: | Transparency in financial statements (IAS/IFRS) |
| Authors: | Lepadatu, Gheorghe V. Pirnau, Mironela |
| Keywords: | Financial statements Financial institutions -- Responsibility International financial reporting standards |
| Issue Date: | 2009 |
| Publisher: | University of Piraeus. International Strategic Management Association |
| Citation: | Lepadatu, G. V., & Pirnau, M. (2009). Transparency in financial statements (IAS/IFRS). European Research Studies Journal, 12(1), 101-108. |
| Abstract: | The provision of transparent and useful information on market participants 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 additional information disclosure and the end result may not be what the market participants really need. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/31861 |
| ISSN: | 11082976 |
| Appears in Collections: | European Research Studies Journal, Volume 12, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Transparency_in_financial_statements_(IASIFRS)_2009.pdf | 82.42 kB | Adobe PDF | View/Open |
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