"Retrospective Of Financial Reporting On Capital Market "

Abstract

The purpose of this paper is to develop a conceptual framework for the evolution offinancial reporting on capital market. Due to the worlwide changes, the role of financial reportingin capital market is constantly growing. Financial reporting analyzed through market perspective isstrongly correlated with issues like: capital allocation, financial statements, internationalaccounting standards and informational valences. Capital market research emphasizes the need forqualitative and transparent financial reporting which require an increased level of informationaccuracy. Thus, financial statements are measured in terms of comparability and disclosure. Thispaper presents a qualitative research through a content analysis of several articles related tofinancial reporting on capital market.