Different approaches to corporate reporting regulation: How jurisdictions differ and why

Accounting and Business Research

Volumn 40, Issue 3, 2010, Pages 229-256

  Leuz, Christian ^a,b,c  

^a UNIVERSITY OF CHICAGO   (United States)

^b European Corporate Governance Institute   (Belgium)

^c UNIVERSITY OF PENNSYLVANIA   (United States)

Author keywords

Accounting; IFRS; Mandatory disclosure; Political economy; Regulation; SEC; Standard setting; US GAAP

Indexed keywords

EID: 77958530761     PISSN: 00014788     EISSN: 21594260     Source Type: Journal    
DOI: 10.1080/00014788.2010.9663398     Document Type: Conference Paper

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