Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure

@article{Ball2001InfrastructureRF,
  title={Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure},
  author={R. Ball},
  journal={Brookings-Wharton Papers on Financial Services},
  year={2001},
  volume={2001},
  pages={127 - 169}
}
  • R. Ball
  • Published 2001
  • Business
  • Brookings-Wharton Papers on Financial Services
an economically efficient system of public financial reporting (audited accounting information) and disclosure (non-accounting information). Financial reporting and disclosure are complementary means of ameliorating information asymmetry between managers and parties contracting with their firm, including shareholders, lenders, suppliers, customers, and employees. The efficiency of a country’s financial reporting and disclosure system therefore is crucial to its development of economically… Expand
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