Title: Reliable Financial Reporting and Market Discipline
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.KeywordsCredit RiskManagement IntentMarket DisciplineFinancial Account Standard BoardFinancial Service AuthorityThese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
Publication Year: 2002
Publication Date: 2002-01-01
Language: en
Type: book-chapter
Indexed In: ['crossref']
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