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Reliable Financial Reporting and Market Discipline

In: Modelling the Survival of Financial and Industrial Enterprises

Author

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  • Dimitris N. Chorafas

Abstract

When a company wishes to have access to the capital markets, it must accept and fulfil certain obligations necessary to protect the interests of investors, supervisory authorities and the general public. One of its most basic responsibilities is full and fair public disclosure of corporate information, including financial results whether these are positive or negative. On these financial results will be based not only current analysis but also future efforts on prognosis.

Suggested Citation

  • Dimitris N. Chorafas, 2002. "Reliable Financial Reporting and Market Discipline," Palgrave Macmillan Books, in: Modelling the Survival of Financial and Industrial Enterprises, chapter 9, pages 179-200, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-50173-7_9
    DOI: 10.1057/9780230501737_9
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