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The pros and cons of regulating corporate reporting : a critical review of the arguments

Bushman, Robert M.; Landsman, Wayne R. - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 259-273

Persistent link: https://www.econbiz.de/10003992974

Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"

Lindsell, David - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 275-277

Persistent link: https://www.econbiz.de/10003992978

The Pros and Cons of Regulating Corporate Reporting : A Critical Review of the Arguments

Bushman, Robert M.; Landsman, Wayne R. - 2017

In this paper, we distil essential insights about the regulation of financial reporting from the academic literature. The key objective is to synthesize extant theory to provide a basis for evaluating implications of pressures on the regulation of financial accounting following the recent...

Persistent link: https://www.econbiz.de/10014196880

The London Stock Exchange's AIM experiment : regulatory or market failure? ; a discussion of Gerakos, Lang and Maffett

Piotroski, Joseph D. - In: Journal of accounting & economics 56 (2013) 2/3, pp. 216-223

Persistent link: https://www.econbiz.de/10010243016

Regulation and bonding : the Sarbanes-Oxley Act and the flow of international listings

Piotroski, Joseph D.; Srinivasan, Suraj - In: Journal of accounting research 46 (2008) 2, pp. 383-425

Persistent link: https://www.econbiz.de/10003688456

Discussion of "Regulation and bonding : the Sarbanes-Oxley Act and the flow of international listings"

Lang, Marr H. - In: Journal of accounting research 46 (2008) 2, pp. 427-433

Persistent link: https://www.econbiz.de/10003688457