财务报告:从阴影到聚光灯,博科尼大学,米兰,2002年6月13-14日

A. Crockett
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引用次数: 2

摘要

好吧,现在我们知道不一样了。记分员可能会也可能不会对体育赛事的结果产生重大影响。但财务报告肯定会对经济游戏的运作方式产生重大影响。鉴于最近发生的事件,毫无疑问,高质量的财务报告对金融体系的效率和稳定性至关重要。这是市场纪律的基石,也是本次会议的一个重要主题。但令人遗憾的是,这一主题并没有得到金融稳定研究人员应有的重视。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Financial reporting : from shadows to limelight Bocconi University , Milan , 13-14 June 2002
Well, now we know differently. Scorekeepers may or may not have a material influence on the outcome of sporting events. But financial reporting can certainly have a major effect on the way the economic game is played. In the light of recent events, it is hard to dispute that high quality financial reporting is essential for the efficiency and stability of the financial systems. It is the cornerstone on which market discipline a key theme of this conference rests. But it is a subject that has regrettably not commanded the attention it deserves among researchers on financial stability.
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