RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET

Diana MureÅŸan

Annales Universitatis Apulensis Series Oeconomica, 2012, vol. 2, issue 14, 8

Abstract: The purpose of this paper is to develop a conceptual framework for the evolution of financial reporting on capital market. Due to the worlwide changes, the role of financial reporting in capital market is constantly growing. Financial reporting analyzed through market perspective is strongly correlated with issues like: capital allocation, financial statements, international accounting standards and informational valences. Capital market research emphasizes the need for qualitative and transparent financial reporting which require an increased level of information accuracy. Thus, financial statements are measured in terms of comparability and disclosure. This paper presents a qualitative research through a content analysis of several articles related to financial reporting on capital market.

Keywords: financial reporting; capital market; international accounting standards; financial information; disclosure (search for similar items in EconPapers)
JEL-codes: G15 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2012:i:14:p:8

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