Market Integrity and Disclosure Quality

Mescher, Barbara

Abstract

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Market Integrity and Disclosure Quality

Barbara Mescher

The University of Sydney Business School

May 22, 2012

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 23-31, 2012

Abstract:
The purpose of this article is to examine financial forecasts within a disclosure document known as a prospectus. Statements within this document contribute to market integrity which is maintained if statements or omissions do not mislead or deceive the market or prospective investors. Forecasts have particular salience to potential investors. The article aims to analyse the relevant law and to show that clarification is required.

Number of Pages in PDF File: 17

Keywords: prospectus, market integrity, market disclosure, misleading or deceptive statements

JEL Classification: M40, M41

Accepted Paper Series

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Date posted: May 23, 2012

Suggested Citation

Mescher, Barbara, Market Integrity and Disclosure Quality (May 22, 2012). Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 23-31, 2012. Available at SSRN: http://ssrn.com/abstract=2064645

Contact Information

Barbara Mescher (Contact Author)

The University of Sydney Business School ( email )

Cnr. of Codrington and Rose Streets
Sydney, NSW 2006
Australia