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2004: the year of the truth

2004: the year of the truth The author, the European Commission’s chief of financial reporting in financial markets, argues that 2004 could be a year of crisis or a year of progress. Which it will be depends on whether financial reporting rises to the challenges which the European Commission has created. He suggests that people’s behaviors are just as important as rules in creating an effective capital market. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

2004: the year of the truth

Balance Sheet , Volume 12 (2): 2 – Apr 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960410517794
Publisher site
See Article on Publisher Site

Abstract

The author, the European Commission’s chief of financial reporting in financial markets, argues that 2004 could be a year of crisis or a year of progress. Which it will be depends on whether financial reporting rises to the challenges which the European Commission has created. He suggests that people’s behaviors are just as important as rules in creating an effective capital market.

Journal

Balance SheetEmerald Publishing

Published: Apr 1, 2004

Keywords: Financial reporting; Auditing; Banking; Regulation

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