This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

This paper examines economic consequences of a 2006 Securities and Exchange Commission regulation that mandated public …

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … context of accounting regulation …

temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure … result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater …

questioned what this increasing reporting trend means for IFRS- and U.S.-GAAP-based reporting and whether these measures are …

think about information as well as market discipline and discuss policy implications and proposals for regulation. …

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 …