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The Fcpa and the OECD Convention : Some Lessons from the U.S. Experience
Darrough, Masako N. - 2004
Although corruption is ubiquitous, attitudes toward it differ among countries. The U.S. had been the only country … employs a two-pronged approach to control the supply side of corruption: (1) anti-bribery provisions and (2) accounting …
Persistent link: https://www.econbiz.de/10014029234
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards
Hail, Luzi - 2011
adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …
Persistent link: https://www.econbiz.de/10013132218
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I) : Conceptual Underpinnings and Economic Analysis
Hail, Luzi - 2011
of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and … benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance and economics, we … assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing …
Persistent link: https://www.econbiz.de/10013132954
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Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
Vissing-Jorgensen, Annette - 2005
The 1964 Securities Acts Amendments extended the mandatory disclosure requirements that had applied to listed firms since 1934 to large firms traded Over-the-Counter (OTC). We find several pieces of evidence indicating that investors valued these disclosure requirements, two of which are...
Persistent link: https://www.econbiz.de/10012736133
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Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
Greenstone, Michael - 2005
The 1964 Securities Acts Amendments extended the mandatory disclosure requirements that had applied to listed firms since 1934 to large firms traded Over-the-Counter (OTC). We find several pieces of evidence indicating that investors valued these disclosure requirements, two of which are...
Persistent link: https://www.econbiz.de/10012785119
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Internalizing Externalities : Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality
Bonetti, Pietro; Leuz, Christian; Michelon, Giovanna - National Bureau of Economic Research - 2023
The rise of shale gas and tight oil development has triggered a major debate about hydraulic fracturing (HF). In an effort to mitigate risks from HF, especially with respect to water quality, many U.S. states have introduced disclosure mandates for HF wells and fracturing fluids. We use this...
Persistent link: https://www.econbiz.de/10013537736
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Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Kim, Yongtae - 2012
requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the … synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do …
Persistent link: https://www.econbiz.de/10013115128
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Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Kim, Yongtae - 2011
requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the … synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do …
Persistent link: https://www.econbiz.de/10013125180
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So Similar, yet So Different : Comparing the US GAAP and IFRS Experience at Eliciting Greater Transparency on Pension Asset Disclosures
Anantharaman, Divya - 2020
, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …
Persistent link: https://www.econbiz.de/10012828794
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Competing for a share of global derivatives markets : trends and policy choices for the United States
Duffie, Darrell; Hu, Henry T. C. - 2008 - Draft: June 3, 2008
This is a preliminary study on the status of the U.S. in the global market for derivatives-related services. We include some of the policy choices available to enhance this status. We begin with a review of the importance of active and efficient derivatives markets for the U.S. economy. We then...
Persistent link: https://www.econbiz.de/10009507015