Aleena Amjad is presenting on the topic of financial reporting and its implications in capital markets for her Financial Reporting-II course. Financial reporting involves releasing standardized financial statements and information to stakeholders and regulators on a regular basis. It is important for management decision making, investor decisions, and market transparency. Good financial reporting supports well-functioning capital markets by providing reliable information to financial intermediaries and investors. The implications of financial reporting include better financial decisions, debt management, tax simplification, compliance, and financial transparency. Improving the quality and timeliness of financial reporting is critical for capital market development.