Reliable Financial Reporting and Market Discipline

Dimitris N. Chorafas

Chapter 9 in Modelling the Survival of Financial and Industrial Enterprises, 2002, pp 179-200 from Palgrave Macmillan

Abstract: 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.

Keywords: Credit Risk; Management Intent; Market Discipline; Financial Account Standard Board; Financial Service Authority (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-50173-7_9

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DOI: 10.1057/9780230501737_9

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