期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：2
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：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.
关键词：financial reporting; capital market; international accounting standards; financial information;disclosure
