search query: @author Lainez, J. / total: 1
reference: 1 / 1
« previous | next »
| Author: | Lainez, J. Callao, S. Jarne, J. |
| Title: | International harmonization of reporting required by stock markets |
| Journal: | International Journal of Accounting
1996 : VOL. 31:4, p. 405-418 |
| Index terms: | ACCOUNTING STOCK MARKETS REPORTING |
| Language: | eng |
| Abstract: | The 1980s witnessed a significant expansion of financial markets and, more specifically, of stock markets, at a world level. The differences which exist in the economic-accounting environment in which companies operate (legal structure, market development, national policy objectives, cultural factors) result in different procedures when shares are offered to the market, different reporting requirement required by the stock markets, etc. These differences reduce the efficiency of stock markets within an international environment. |
« previous | next »
SCIMA