The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Year of publication: |
May 2016
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Authors: | Leuz, Christian ; Wysocki, Peter D. |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 54.2016, 2, p. 525-622
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Subject: | transparency | regulation | accounting standards | capital markets | institutional economics | international accounting | disclosure | IFRS | political economy | cost-benefit analysis | real effects | Unternehmenspublizität | Corporate disclosure | Bilanzrecht | Accounting law | Kosten-Nutzen-Analyse | Cost-benefit analysis | Bilanzierungsgrundsätze | Accounting standards | Regulierung | Regulation | Welt | World | Auskunftspflicht | Disclosure regulation | Institutionenökonomik | Institutional economics | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
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