The accounting disclosure is influenced by several factors. There are many studies that clarify these factors, but still accounting disclosure exposed to some problems. Hence researcher studies the impact of the separation between the real economy and the financial economy on the accounting disclosure. So she has been collecting data from books and previous studies on accounting disclosure, where she deducted the main factor of them. Where the study shows financial economy is based on the pyramids of debts, this showed the financial position non-real. This is a contrary to the rules and principles of accounting disclosure.
Greece has used its financial derivatives to hide the debts for enter to euro area.
Researcher found the separating economy is the main factor affecting the accounting disclosure so it has to make the real process to link between the real economy and the financial economy to strengthen trust between them in giving of financial data.