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Transparency in Financial Statements (IAS/IFRS)

Author

Listed:
  • Gheorghe V. Lepadatu
  • Mironela Pirnau

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.

Suggested Citation

  • Gheorghe V. Lepadatu & Mironela Pirnau, 2009. "Transparency in Financial Statements (IAS/IFRS)," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 101-108.
    • Handle: RePEc:ers:journl:v:xii:y:2009:i:1:p:101-108
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    File URL: http://www.ersj.eu/repec/ers/papers/09_1_p6.pdf
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    References listed on IDEAS

    as
    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 127-127.
    2. Eleftherios Thalassinos, 2008. "Trends and Developments in the European Financial Sector," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(3), pages 44-61.
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    Cited by:

    1. Chisazn , Elham & Noravesh , Iraj & Momeni , Mansour, 2019. "Providing a pattern of disclosure and transparency of information in banks," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(1), pages 101-132, January.

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    More about this item

    Keywords

    Financial statements; balance sheet; income statements; cash flow statement; IAS/IFRS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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