The Role of Accounting in Development of Capital Market

The budget instrument as an imperiative tool plays an crucial and influential role in the economic system. In such a market, financial information is one of the main and most valuable sources and has a significant impact on the integration and market competitiveness. In this paper, the role and effect of accounting profession in the development of capital markets has been investigated. Research findings show that the presence of the accounting profession as the interface between the optimal investment opportunities and the users of financial information for the expansion and growth of the capital market is a requirement. Accounting studies focusing on potential spectulators and investors, as well as user-regulated reporting methods Transparency through international standards is one of the authors suggestions for expanding the capital market critera

کلیدواژه ها:

Economy ، capital ، development ، accounting