Theoretical Background and Capital Market Evidence – A European Perspective
All these issues are of considerable interest for standard setters and policy makers, whose primary aims are in fact to provide investors with useful information for their decision-making process and to allow firms to have access to a more efficient and cost-effective capital market.
13 Acknowledgments I gratefully thank Françoise Flores, EFRAG Chairman, and Philippe Longerstaey, EFRAG Research Director, for their helpful and constructive comments on this book and their valuable advice. I am also indebted to Laura Gambotti, Luisa Grimaldi and Sarah Nicol for their technical support. 14
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