• Daneshyari
  • Topics
    • Physical Sciences and Engineering
      Life Sciences
      Health Sciences
      Social Sciences and Humanities
Social Sciences and Humanities Business, Management and Accounting Accounting

Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle

Article ID Journal Published Year Pages File Type
5086853 Journal of Accounting and Economics 2011 7 Pages PDF
Abstract
► This discussion puts the paper by Bertomeu and Magee (this issue) in a broader context. ► I discuss several crucial assumptions of the model. ► I provide suggestions for future research.
Keywords
M41G38Accounting standardsStandard settingRegulationInstitutions
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Preview
Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
Authors
Alfred Wagenhofer,
Related Articles
Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?
CEO turnover in large banks: Does tail risk matter?
Private lenders' demand for audit
When does the bond price reaction to earnings announcements predict future stock returns?
Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts
Insider versus outsider CEOs, executive compensation, and accounting manipulation
Regulatory oversight and auditor market share
The effect of corporate taxation on bank transparency: Evidence from loan loss provisions
A plain English measure of financial reporting readability
Bond repurchase objectives and the repurchase method choice
Journal
Journal of Accounting and Economics
Journal: Journal of Accounting and Economics
Related Categories
M41
G38
Accounting standards
Standard setting
Regulation
Institutions
Accounting
Business and International Management
Business, Management and Accounting (General)
Management Information Systems
Management of Technology and Innovation
Marketing
Organizational Behavior and Human Resource Management
Strategy and Management
Tourism, Leisure and Hospitality Management
Related Journals
Journal of Accounting Education
Accounting, Organizations and Society
Journal of Financial Economics
The Spanish Review of Financial Economics
Critical Perspectives on Accounting
Journal of International Accounting, Auditing and Taxation
Management Accounting Research
Accounting Forum
The British Accounting Review
BRQ Business Research Quarterly
China Journal of Accounting Research
Contaduría y Administración
Cuadernos de Economía y Dirección de la Empresa
The International Journal of Accounting
International Journal of Accounting Information Systems
Journal of Accounting Literature
Journal of Accounting and Public Policy
Journal of Engineering and Technology Management
Research in Accounting Regulation
Revista de Contabilidad
Daneshyari provides fulltext access to millions of research papers.