메뉴 건너뛰기




Volumn 21, Issue 3, 2002, Pages 219-234

Regulatory competition among accounting standards within and across international boundaries

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0036395746     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0278-4254(02)00050-9     Document Type: Article
Times cited : (85)

References (32)
  • 1
    • 21344476134 scopus 로고
    • The relative informativeness of accounting disclosures in different countries
    • Alford, A., Jones, J., Leftwich, R., Zmijewiski, M., 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research, 183-223, Supplement.
    • (1993) Journal of Accounting Research , Issue.SUPPL. , pp. 183-223
    • Alford, A.1    Jones, J.2    Leftwich, R.3    Zmijewiski, M.4
  • 2
    • 11944265922 scopus 로고
    • Federalism and the corporation: The desirable limits on state competition in corporate law
    • Bebchuck, L.A., 1992. Federalism and the corporation: the desirable limits on state competition in corporate law. Harvard Law Review 105, 1435-1450.
    • (1992) Harvard Law Review , vol.105 , pp. 1435-1450
    • Bebchuck, L.A.1
  • 3
    • 0004301263 scopus 로고    scopus 로고
    • The world price of earnings opacity
    • Indiana University working paper
    • Bhattacharya, U., Daouk, H., Walker, M., 2002. The world price of earnings opacity. Indiana University working paper.
    • (2002)
    • Bhattacharya, U.1    Daouk, H.2    Walker, M.3
  • 5
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • (July)
    • Botosan, C., 1997. Disclosure level and the cost of equity capital. The Accounting Review (July), 323-349.
    • (1997) The Accounting Review , pp. 323-349
    • Botosan, C.1
  • 6
    • 0036004043 scopus 로고    scopus 로고
    • A reexamination of disclosure level and the expected cost of equity capital
    • (March)
    • Botosan, C., Plumlee, M.A., 2000. A reexamination of disclosure level and the expected cost of equity capital. Journal of Accounting Research (March), 21-40.
    • (2000) Journal of Accounting Research , pp. 21-40
    • Botosan, C.1    Plumlee, M.A.2
  • 7
    • 0010837836 scopus 로고
    • A fund manager's view of financial reporting in Financial Reporting 1995-96: A Survey of UK Reporting Practice
    • Milton Keynes: Accountancy Books
    • Broby, D.P., 1995. A fund manager's view of financial reporting in Financial Reporting 1995-96: A Survey of UK Reporting Practice. Milton Keynes: Accountancy Books.
    • (1995)
    • Broby, D.P.1
  • 9
    • 0000961628 scopus 로고
    • The market for corporate charters: "Unhealthy competition" versus federal regulation
    • Dodd, P., Leftwich, R., 1980. The market for corporate charters: "unhealthy competition" versus federal regulation. Journal of Business 53, 259-283.
    • (1980) Journal of Business , vol.53 , pp. 259-283
    • Dodd, P.1    Leftwich, R.2
  • 10
    • 84962670609 scopus 로고    scopus 로고
    • Control and assurance in e-commerce: Privacy, integrity and security at eBay
    • Yale School of Management working paper
    • Duh, R.-R., Jamal, K., Sunder, S., 2002. Control and assurance in e-commerce: privacy, integrity and security at eBay. Yale School of Management working paper.
    • (2002)
    • Duh, R.-R.1    Jamal, K.2    Sunder, S.3
  • 11
    • 0010766794 scopus 로고    scopus 로고
    • Economic competition between professional bodies: The case of auditing
    • Dunmore, P.V., Falk, H., 2001. Economic competition between professional bodies: the case of auditing. American Law and Economics Review 3 (2), 302-319.
    • (2001) American Law and Economics Review , vol.3 , Issue.2 , pp. 302-319
    • Dunmore, P.V.1    Falk, H.2
  • 12
    • 0001005436 scopus 로고    scopus 로고
    • Why not allow FASB and IASB standards to compete in the US?
    • (September)
    • Dye, R.A., Sunder, S., 2001. Why not allow FASB and IASB standards to compete in the US? Accounting Horizons 15:3 (September), 257-271.
    • (2001) Accounting Horizons , vol.15 , Issue.3 , pp. 257-271
    • Dye, R.A.1    Sunder, S.2
  • 13
    • 0010768143 scopus 로고    scopus 로고
    • Regulatory Competition and Economic Integration: Comparative Perspectives
    • Oxford University Press, New York
    • Esty, D.C., Geradin, D., 2001. Regulatory Competition and Economic Integration: Comparative Perspectives. Oxford University Press, New York.
    • (2001)
    • Esty, D.C.1    Geradin, D.2
  • 14
    • 0010766910 scopus 로고    scopus 로고
    • European Commission, Internal Market DG, Letter to US Securities and Exchange Commission on SEC concept release: international accounting standards-file no. S-7-04-00, Brussels (May 23)
    • European Commission, Internal Market DG, 2000. Letter to US Securities and Exchange Commission on SEC concept release: international accounting standards-file no. S-7-04-00, Brussels (May 23).
    • (2000)
  • 15
    • 72949083817 scopus 로고
    • Allocative efficiency of markets with zero intelligence traders: Market as a partial substitute for individual rationality
    • Gode, D.K., Sunder, S., 1993. Allocative efficiency of markets with zero intelligence traders: market as a partial substitute for individual rationality. The Journal of Political Economy 101 (1), 119-137.
    • (1993) The Journal of Political Economy , vol.101 , Issue.1 , pp. 119-137
    • Gode, D.K.1    Sunder, S.2
  • 16
    • 0010766257 scopus 로고    scopus 로고
    • The impact of voluntary corporate disclosures on the ex ante cost of capital of Swiss firms
    • in press European Account Review
    • Hail, L., in press. The impact of voluntary corporate disclosures on the ex ante cost of capital of Swiss firms. European Account Review.
    • Hail, L.1
  • 17
    • 0001073135 scopus 로고
    • The uses of knowledge in society
    • (September)
    • Hayek, F.A., 1945. The uses of knowledge in society. American Economic Review XXXV (September), 519-530.
    • (1945) American Economic Review , vol.35 , pp. 519-530
    • Hayek, F.A.1
  • 18
    • 0001244527 scopus 로고    scopus 로고
    • Disclosure requirements and stock exchange listing choice in an international context
    • Huddart, S., Hughes, J.S., Brunnermeier, M., 1999. Disclosure requirements and stock exchange listing choice in an international context. Journal of Accounting and Economics 26 (1-3), 237-269.
    • (1999) Journal of Accounting and Economics , vol.26 , Issue.1-3 , pp. 237-269
    • Huddart, S.1    Hughes, J.S.2    Brunnermeier, M.3
  • 19
    • 0010836685 scopus 로고    scopus 로고
    • Privacy in e-commerce: Competitive disclosure, reporting standards and assurance sans government regulation
    • Yale School of Management working paper
    • Jamal, K., Meier, M., Sunder, S., 2002. Privacy in e-commerce: competitive disclosure, reporting standards and assurance sans government regulation. Yale School of Management working paper.
    • (2002)
    • Jamal, K.1    Meier, M.2    Sunder, S.3
  • 20
    • 84988533351 scopus 로고    scopus 로고
    • How offshore financial competition disciplines exit resistance by incentive-conflicted bank regulators
    • Eisenbeis, R.A., Furlong, F.T., Kwan, S. (Eds.), Kluwer Academic Publishers, Boston
    • Kane, E.J., 2000. How offshore financial competition disciplines exit resistance by incentive-conflicted bank regulators. In: Eisenbeis, R.A., Furlong, F.T., Kwan, S. (Eds.), Financial Modernization and Regulation. Kluwer Academic Publishers, Boston.
    • (2000) Financial Modernization and Regulation
    • Kane, E.J.1
  • 21
    • 84867578636 scopus 로고    scopus 로고
    • IAS versus US GAAP: A (new) market-based comparison
    • University of Pennsylvania working paper (June)
    • Leuz, C., 2001. IAS versus US GAAP: a (new) market-based comparison. University of Pennsylvania working paper (June).
    • (2001)
    • Leuz, C.1
  • 22
    • 0001373089 scopus 로고    scopus 로고
    • The information content of stock markets: Why do emerging markets have synchronous stock price movements?
    • Morck, R., Yeung, B., Yu, W., 2000. The information content of stock markets: why do emerging markets have synchronous stock price movements? Journal of Financial Economics 58, 215-260.
    • (2000) Journal of Financial Economics , vol.58 , pp. 215-260
    • Morck, R.1    Yeung, B.2    Yu, W.3
  • 23
    • 0000732774 scopus 로고
    • Efficiency of controller security markets with insider information: An application of rational expectation models
    • Plott, C.R., Sunder, S., 1982. Efficiency of controller security markets with insider information: an application of rational expectation models. Journal of Political Economy 90 (4), 663-698.
    • (1982) Journal of Political Economy , vol.90 , Issue.4 , pp. 663-698
    • Plott, C.R.1    Sunder, S.2
  • 24
    • 0000349075 scopus 로고
    • Rational expectations and the aggregation of diverse information in laboratory security markets
    • Plott, C.R., Sunder, S., 1988. Rational expectations and the aggregation of diverse information in laboratory security markets. Econometrica 56 (5), 1085-1118.
    • (1988) Econometrica , vol.56 , Issue.5 , pp. 1085-1118
    • Plott, C.R.1    Sunder, S.2
  • 25
    • 0003207194 scopus 로고    scopus 로고
    • Empowering investors: A market approach to securities regulation
    • Romano, R., 1998. Empowering investors: a market approach to securities regulation. Yale Law Journal 107 (8).
    • (1998) Yale Law Journal , vol.107 , Issue.8
    • Romano, R.1
  • 26
    • 0003496741 scopus 로고
    • Product differentiation in auditing: Auditor choice in the market for unseasoned new issues
    • Canadian Certified General Accountants' Research Foundation, Vancouver, Canada
    • Simunic, D., Stein, M., 1987. Product differentiation in auditing: auditor choice in the market for unseasoned new issues. Canadian Certified General Accountants' Research Foundation, Vancouver, Canada.
    • (1987)
    • Simunic, D.1    Stein, M.2
  • 27
    • 0010838426 scopus 로고    scopus 로고
    • Security markets and accounting standards: Lessons from research
    • (March)
    • Sunder, S., 1997a. Security markets and accounting standards: lessons from research. The Chinese Accounting Review 30 (March), 1-31.
    • (1997) The Chinese Accounting Review , vol.30 , pp. 1-31
    • Sunder, S.1
  • 28
    • 0010835639 scopus 로고    scopus 로고
    • Theory of Accounting and Control
    • Sunder, S., 1997b. Theory of Accounting and Control. Thompson Learning.
    • (1997) Thompson Learning
    • Sunder, S.1
  • 29
    • 0010768144 scopus 로고    scopus 로고
    • Design and implementation of contracts: A comparison of factor markets relevant to financial reporting in Japan and the US
    • Sunder, S., Yamaji, H. (Eds.), Greenwood Publishing, Westport, CT
    • Sunder, S., 1999. Design and implementation of contracts: a comparison of factor markets relevant to financial reporting in Japan and the US. In: Sunder, S., Yamaji, H. (Eds.), The Japanese Style of Business Accounting. Greenwood Publishing, Westport, CT.
    • (1999) The Japanese Style of Business Accounting
    • Sunder, S.1
  • 30
    • 0010836686 scopus 로고    scopus 로고
    • Value of the firm: Who gets the goodies?
    • Yale School of Management working paper
    • Sunder, S., 2001. Value of the firm: who gets the goodies? Yale School of Management working paper.
    • (2001)
    • Sunder, S.1
  • 31
  • 32
    • 0010766258 scopus 로고    scopus 로고
    • The regulation of public disclosure: An introductory analysis with application to international accounting standards
    • McLeay, S., Riccaboni, A. (Eds.), Kluwer Academic Publishers, Boston
    • Trombetta, M., 2001. The regulation of public disclosure: an introductory analysis with application to international accounting standards. In: McLeay, S., Riccaboni, A. (Eds.), Contemporary Issues in Accounting Regulation. Kluwer Academic Publishers, Boston, pp. 119-134.
    • (2001) Contemporary Issues in Accounting Regulation , pp. 119-134
    • Trombetta, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.