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A Perspective on Regulatory Paradigms : The Case of IRS and Sarbanes-Oxley Approaches to Executive Compensation-Related Regulation

Ferris, Kenneth R. - 2010

In this paper we explore two regulatory paradigms, with an emphasis on the regulation of executive compensation. An example of the traditional rule-based paradigm is Internal Revenue Code Section 162(m) in which a tax-deductible cap was passed into law to limit executive compensation. We...

Persistent link: https://www.econbiz.de/10013147348

Conceptual framework for international financial reporting standards

Krivogorsky, Victoria - In: Law, corporate governance, and accounting : European …, (pp. 7-18). 2011

Persistent link: https://www.econbiz.de/10009161643

The causes of the 2008 financial crisis : the prospects of IFRS adoption in the US

Krivogorsky, Victoria - In: Institutions and accounting practices after the …, (pp. 3-12). 2019

Persistent link: https://www.econbiz.de/10012001401

Corporate characteristics motivating convergence : international sample

Krivogorsky, Victoria - In: Institutions and accounting practices after the …, (pp. 13-59). 2019

Persistent link: https://www.econbiz.de/10012001404

Change in business objective : shareholder value vs. stakeholder value primacy concepts

Krivogorsky, Victoria - In: Institutions and accounting practices after the …, (pp. 60-78). 2019

Persistent link: https://www.econbiz.de/10012001405

The impact of crisis on the determinants of leverage : European evidence

Krivogorsky, Victoria - In: Institutions and accounting practices after the …, (pp. 79-111). 2019

Persistent link: https://www.econbiz.de/10012001406

Sustainability reporting with two different voices : the European Union and the International Sustainability Standards Board

Krivogorsky, Victoria - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015065962

Finansirovanie naučno-techničeskogo progressa v uslovijach chozjajstvennogo rasčeta

Krivogorsky, Victoria - 1991

Persistent link: https://www.econbiz.de/10000859899

Some aspects of economic reform in the Baltic states

Krivogorsky, Victoria - In: Journal of East-West business 2 (1996) 3, pp. 17-43

Persistent link: https://www.econbiz.de/10001215212

Some financial and trade developments in the former Soviet States

Krivogorskij, Viktoria - In: Russian & East European finance and trade 32 (1996) 5, pp. 16-38

Persistent link: https://www.econbiz.de/10015173947