{"title":"2004年:真相之年","authors":"K. V. Hulle","doi":"10.1108/09657960410517794","DOIUrl":null,"url":null,"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.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"35 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"2004: the year of the truth\",\"authors\":\"K. V. Hulle\",\"doi\":\"10.1108/09657960410517794\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":299727,\"journal\":{\"name\":\"Balance Sheet\",\"volume\":\"35 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2004-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Balance Sheet\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/09657960410517794\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Balance Sheet","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/09657960410517794","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.