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Financial Disclosure: A First Step to Financial Market Development

Frederick D. S. Choi, Armando Murguía O'Keefe, Alison Schulz, Alvin Carley, Kim B. Staking and Alberto Krygier

No 452 in IDB Publications (Books) from Inter-American Development Bank

Abstract: Recognizing the need to improve the quality of financial disclosure by private sector firms in Latin America and the Caribbean, the Inter-American Development Bank sponsored a conference in September 29-30, 1997 entitled Financial Disclosure and the Development of Financial Markets: The Impact of the Adoption of International Accounting Standards and Auditing Practices, held at its headquarters in Washington, D.C. The conference provided information on recent agreements regarding international accounting standards and was intended to generate support for the adoption of highquality accounting and auditing standards by countries of the region. This volume includes a selection of the papers commissioned for the conference and it forms part of the program to implement the overall capital and financial market development strategy. Included in the Book are case studies of Mexico, Venezuela, and a review of international accounting standards.

Keywords: transparencia; homologación internacional; eficiencia; empresas; inversiones; normas de contabilidad y auditoría; transición; bolsas de valores; instituciones de crédito; asimetrías; financial information; investors; accounting standards; auditing standards; global accounting principles; financial markets; financial market development; transition; information asymmetries (search for similar items in EconPapers)
Date: 2011
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