Toward a positive theory of disclosure regulation : in search of institutional foundations
Jeremy Bertomeu; Edwige Cheynel
| Year of publication: |
2013
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|---|---|
| Authors: | Bertomeu, Jeremy ; Cheynel, Edwige |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 3, p. 789-824
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| Subject: | theory | capital market | disclosures | accounting standards | standard-setting | Unternehmenspublizität | Corporate disclosure | Finanzmarkt | Financial market | Theorie | Theory | Bilanzierungsgrundsätze | Accounting standards | Institutionenökonomik | Institutional economics | Auskunftspflicht | Disclosure regulation | IFRS | Bilanzrecht | Accounting law | Standardisierung | Standardization |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009751796