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.)
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
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:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited
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