Japanese to English Bus/Financial Accounting

The term appears in an academic paper on international accounting standards.

It appears as follows:

資本市場のマクロ的な意味、財務情報の開示の資本至上における重要性などを、作成者（preparer）、利用者（user）及び公認会計士が学ぶ必要がある。

Given the context, I am having a hard time wrapping my head around exactly what 資本至上 could refer to here.

Any help is sincerely appreciated.

Thank you.