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SEC Regulation S-K and Board Diversity
Harding, Michelle - 2018
In an attempt to address a lack of diversity on corporate boards, the Securities and Exchange Commission (SEC) passed a rule in 2010, requiring firms to disclose whether they consider diversity in the director nomination process, and if so, how the policy's effectiveness is assessed. The rule...
Persistent link: https://www.econbiz.de/10012913669
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Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
Bischof, Jannis - 2020
perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …, ideology plausibly spills over and explains a politician's stance on the technical accounting issue, beyond special interest … to disentangle the role of ideology from special interest pressure. In both debates, ideology explains politicians …
Persistent link: https://www.econbiz.de/10012854275
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Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
Bischof, Jannis - 2020
perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …, ideology plausibly spills over and explains a politician's stance on the technical accounting issue, beyond special interest … to disentangle the role of ideology from special interest pressure. In both debates, ideology explains politicians …
Persistent link: https://www.econbiz.de/10012831724
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And yet it grows : crisis, ideology, and interventionist policy ratchets
Bjørnskov, Christian; Rode, Martin - 2016
or not governments implement more or less interventions depend on their core political ideology. We thus expect …
Persistent link: https://www.econbiz.de/10011554109
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Policy implications of research on non-GAAP reporting
Black, Dirk E.; Christensen, Theodore E. - 2018
Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time...
Persistent link: https://www.econbiz.de/10011847846
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Business valuation engagement letter : regulations adopted in selected standards
Grudziński, Michał - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 4, pp. 13-24
The article presents conclusions drawn from the analysis of regulations concerning the issue of the content of business valuation engagement letter. The analysis covered regulations appearing in eight business valuation standards used in Australia, New Zealand, Hong Kong, Canada and the USA....
Persistent link: https://www.econbiz.de/10009511404
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The evolution of global standards of accounting
Gebhardt, Günther - 1999
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...
Persistent link: https://www.econbiz.de/10009767699
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Attention Distribution of Current Key Investor Documents — Standardization as a Long-Term Goal of the PRIIPS Regulation
Münchhalfen, Patrick - 2020
different products. This suggests first success of regulation with respect to the standardization of product information sheets …
Persistent link: https://www.econbiz.de/10012833315
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Beyond International Standards : Mapping the Future of Capital Markets Regulation
Jordan, Cally - 2018
As a response to multiple financial shocks, international standards have disappointed. Consensus-seeking has stifled innovation, perpetuating outdated regulatory concepts at a time of rapid market change. Different forces are at work now. Markets are complex and idiosyncratic; they may not be...
Persistent link: https://www.econbiz.de/10012910271
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GMO Standards, Endogenous Policy and the Market for Information
Vigani, Mauro; Olper, Alessandro - 2012
The paper develops a composite index of GMO standards restrictiveness for 60 countries, assigning objective scores to six different regulatory dimensions. Using this index and its components, we empirically investigate the political and economic determinants of GMO regulations. Results show that...
Persistent link: https://www.econbiz.de/10014169423