Political ideology shapes reporting regulation : SEC commissioners' views on IFRS for US issuers
| Year of publication: |
2025
|
|---|---|
| Authors: | Becker, Kirstin ; Daske, Holger ; Pelger, Christoph ; Zeff, Stephen A. |
| Published in: |
Journal of international financial management & accounting. - Oxford : Wiley-Blackwell, ISSN 1467-646X, ZDB-ID 2016478-6. - Vol. 36.2025, 3, p. 404-414
|
| Subject: | Democrats | ideology | IFRS | interviews | Republicans | SEC | Securities and Exchange Commission | US reporting regulation | USA | United States | Finanzmarktaufsicht | Financial supervision | Ideologie | Ideology | Finanzmarktregulierung | Financial market regulation | Bilanzrecht | Accounting law | Regulierung | Regulation | Berichtswesen | Reporting |
-
Moehrle, S., (2018)
-
Broken bucks : money funds that took taxpayer guarantees in 2008
Wilson, Linus, (2020)
-
Change at last in auditing standards
Sy, Aida, (2013)
- More ...
-
IFRS adoption in the United States : an analysis of the role of the SEC's chairs
Becker, Kirstin, (2023)
-
Global standards without the United States? : institutional work and the U.S. non-adoption of IFRS
Becker, Kirstin, (2018)
-
Driving force or veto power? : the role of SEC in the (non-)adoption of IFRS in the U.S.
Becker, Kirstin, (2018)
- More ...