Suchergebnisse
Filter
37 Ergebnisse
Sortierung:
Bank examination
In: Bulletin - New York University, Center Center for the Study of Financial Institutions nos. 89-90
The shortcomings of fair-value accounting described in SFAS 157
In: Journal of accounting and public policy, Band 27, Heft 2, S. 101-114
ISSN: 0278-4254
Fair-value accounting: A cautionary tale from Enron
In: Journal of accounting and public policy, Band 25, Heft 4, S. 465-484
ISSN: 0278-4254
The Sins of Banking Regulation in the USA
In: Economic affairs: journal of the Institute of Economic Affairs, Band 15, Heft 2, S. 18-23
ISSN: 1468-0270
The US banking system has been prone to failure, primarily because it has been mis‐regulated. Banks have been restrained from diversifying and from serving their customers effectively by restrictions on branching and on products offered. But competition has been good for bank customers.
Management and organizational changes in banking: a comparison of regulatory intervention with private creditor actions in nonbank firms
In: Carnegie Rochester Conference series on public policy: a bi-annual conference proceedings, Band 38, S. 179-189
ISSN: 0167-2231
The market for public accounting services: Demand, supply and regulation
In: Journal of accounting and public policy, Band 4, Heft 1, S. 33-79
ISSN: 0278-4254
The costs of complying with a government data collection program: the FTC's Line of Business Report
In: Journal of accounting and public policy, Band 3, Heft 2, S. 123-137
ISSN: 0278-4254
The costs of complying with a government data collection program: the FTC [Federal Trade Commission]'s Line of Business Report
In: Journal of accounting and public policy, Band 3, S. 123-137
ISSN: 0278-4254
An analysis of the role of accounting standards for enhancing corporate governance and social responsibility
In: Journal of accounting and public policy, Band 1, Heft 1, S. 5-17
ISSN: 0278-4254
Accounting Numbers and Economic Values
In: The Antitrust bulletin: the journal of American and foreign antitrust and trade regulation, Band 27, Heft 1, S. 161-215
ISSN: 1930-7969
An analysis of the role of accounting standards for enhancing corporate governance and social responsibility [symposium presentation]
In: Journal of accounting and public policy, Band 1, S. 5-17
ISSN: 0278-4254
Accounting Standards in the United States and the United Kingdom: Their Nature, Causes and Consequences
The purpose of this article is to account for the existence of differing accounting standards in the United States and the United Kingdom despite a common language, common practice and a fundamentally common political and economic base in the two countries. What factors explain the fact that, while accounting standards in the United States are codified and explicit, they remain on the whole uncodified and implicit in Great Britain? From which system does the investor more likely benefit? The first section of this paper begins with descriptions of auditing and reporting standards in each country. The factors which influence the establishment of accounting standards are examined in the following section. Within this second section, the inherent limitations of accounting measurements are discussed, from which some hypotheses are developed explaining the function of accounting standards and speaking to the question of why the standards are stated explicitly or implicitly. The answers to these questions are then contrasted with four environmental differences between the United States and the United Kingdom: (1) the professional environment, (2) the economic environment, (3) the regulatory environment and (4) the legal environment. Finally, the last section presents a cost-benefit analysis of explicit and implicit accounting standards for investors.
BASE