Financial Instruments in Modern Accounting Management

Gheorghe Lepadatu ()

Knowledge Horizons - Economics, 2015, vol. 7, issue 4, 85-91

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.

Keywords: Financial statements; balance sheet; income statements; cash flow statement; IAS/IFRS (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:7:y:2015:i:4:p:85-91

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