1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. European Research Studies Journal
  6. 2009
  7. European Research Studies Journal, Volume 12, Issue 1
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/31861
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dc.contributor.authorLepadatu, Gheorghe V.-
dc.contributor.authorPirnau, Mironela-
dc.date.accessioned2018-07-17T10:54:27Z-
dc.date.available2018-07-17T10:54:27Z-
dc.date.issued2009-
dc.identifier.citationLepadatu, G. V., & Pirnau, M. (2009). Transparency in financial statements (IAS/IFRS). European Research Studies Journal, 12(1), 101-108.en_GB
dc.identifier.issn11082976-
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/31861-
dc.description.abstractThe 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.en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectFinancial statementsen_GB
dc.subjectFinancial institutions -- Responsibilityen_GB
dc.subjectInternational financial reporting standardsen_GB
dc.titleTransparency in financial statements (IAS/IFRS)en_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 12, Issue 1

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