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2004: the year of the truth

Karel Van Hulle (Karel Van Hulle is Head of Unit for Accounting and Auditing at the European Commission. The views expressed are only attributable to the author.)

Balance Sheet

ISSN: 0965-7967

Article publication date: 1 April 2004

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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.

Keywords

Citation

Van Hulle, K. (2004), "2004: the year of the truth", Balance Sheet, Vol. 12 No. 2, pp. 14-15. https://doi.org/10.1108/09657960410517794

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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