think about information as well as market discipline and discuss policy implications and proposals for regulation. -- Mark …-to-Market ; Fair-Value Accounting ; Credit Rating Agencies ; Financial Crisis ; Regulation ; Financial Institutions ; Banks …

In this paper, we distil essential insights about the regulation of financial reporting from the academic literature … regulation of financial accounting following the recent financial crisis. We succinctly lay out arguments put forth both for and … against the regulation of corporate disclosure and standard setting. We then examine current developments suggesting that …