FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2116720897> ?p ?o ?g. }

• W2116720897 endingPage "234" @default.
• W2116720897 startingPage "219" @default.
• W2116720897 abstract "Most financial reporting jurisdictions across the world allow a local monopoly in financial reporting standards for publicly held corporations. In the United States, for example, the statutory authority over these standards is vested in the Securities and Exchange Commission, who delegates the task of writing standards to the Financial Accounting Standards Board, retaining an oversight function for itself. In some countries these standards are specified through statutes in varying levels of detail. Few countries permit their corporations to choose among two or more sets of competing standards; monopoly is the reigning norm. This paper examines regulatory competition as a model for writing and implementing corporate financial standards. Under this model, two or more approved standard-setting bodies are allowed to compete for the allegiance of the reporting entities. Each corporation can choose which of the two or more sets of competing standards it wishes to use in preparing its financial reports. Corporations must choose an entire set of standards in toto, clearly mark the reports with the set of standards used to prepare them, and pay a fee to the body who wrote the standards. We examine the consequences of such regulatory competition for the quality and efficiency of standards, quality of information provided to shareholders and other interested parties, and the efficiency of corporate governance and managerial actions. A debate on the merits of monopoly versus competitive standards may help direct the formation of national and international regimes for setting accounting standards." @default.
• W2116720897 created "2016-06-24" @default.
• W2116720897 creator A5065695478 @default.
• W2116720897 date "2002-09-01" @default.
• W2116720897 modified "2023-09-30" @default.
• W2116720897 title "Regulatory competition among accounting standards within and across international boundaries" @default.
• W2116720897 cites W1544648533 @default.
• W2116720897 cites W1894147963 @default.
• W2116720897 cites W1976545335 @default.
• W2116720897 cites W1987814347 @default.
• W2116720897 cites W1992240237 @default.
• W2116720897 cites W2002169686 @default.
• W2116720897 cites W2018567859 @default.
• W2116720897 cites W2021278244 @default.
• W2116720897 cites W2024860859 @default.
• W2116720897 cites W2029909441 @default.
• W2116720897 cites W2044795179 @default.
• W2116720897 cites W2054898125 @default.
• W2116720897 cites W2061238104 @default.
• W2116720897 cites W3121410632 @default.
• W2116720897 cites W3122893692 @default.
• W2116720897 cites W3124307140 @default.
• W2116720897 cites W3124434809 @default.
• W2116720897 cites W3125016813 @default.
• W2116720897 cites W3125299957 @default.
• W2116720897 doi "https://doi.org/10.1016/s0278-4254(02)00050-9" @default.
• W2116720897 hasPublicationYear "2002" @default.
• W2116720897 type Work @default.
• W2116720897 sameAs 2116720897 @default.
• W2116720897 citedByCount "124" @default.
• W2116720897 countsByYear W21167208972012 @default.
• W2116720897 countsByYear W21167208972013 @default.
• W2116720897 countsByYear W21167208972014 @default.
• W2116720897 countsByYear W21167208972015 @default.
• W2116720897 countsByYear W21167208972016 @default.
• W2116720897 countsByYear W21167208972017 @default.
• W2116720897 countsByYear W21167208972018 @default.
• W2116720897 countsByYear W21167208972019 @default.
• W2116720897 countsByYear W21167208972020 @default.
• W2116720897 countsByYear W21167208972022 @default.
• W2116720897 countsByYear W21167208972023 @default.
• W2116720897 crossrefType "journal-article" @default.
• W2116720897 hasAuthorship W2116720897A5065695478 @default.
• W2116720897 hasConcept C10138342 @default.
• W2116720897 hasConcept C120757647 @default.
• W2116720897 hasConcept C121955636 @default.
• W2116720897 hasConcept C128769094 @default.
• W2116720897 hasConcept C144133560 @default.
• W2116720897 hasConcept C158129432 @default.
• W2116720897 hasConcept C162324750 @default.
• W2116720897 hasConcept C163867264 @default.
• W2116720897 hasConcept C17319257 @default.
• W2116720897 hasConcept C17744445 @default.
• W2116720897 hasConcept C18903297 @default.
• W2116720897 hasConcept C190832808 @default.
• W2116720897 hasConcept C199539241 @default.
• W2116720897 hasConcept C25253098 @default.
• W2116720897 hasConcept C2775834888 @default.
• W2116720897 hasConcept C2776034101 @default.
• W2116720897 hasConcept C2778348171 @default.
• W2116720897 hasConcept C2778587509 @default.
• W2116720897 hasConcept C2781127519 @default.
• W2116720897 hasConcept C34447519 @default.
• W2116720897 hasConcept C39389867 @default.
• W2116720897 hasConcept C544937707 @default.
• W2116720897 hasConcept C86743352 @default.
• W2116720897 hasConcept C86803240 @default.
• W2116720897 hasConcept C91306197 @default.
• W2116720897 hasConceptScore W2116720897C10138342 @default.
• W2116720897 hasConceptScore W2116720897C120757647 @default.
• W2116720897 hasConceptScore W2116720897C121955636 @default.
• W2116720897 hasConceptScore W2116720897C128769094 @default.
• W2116720897 hasConceptScore W2116720897C144133560 @default.
• W2116720897 hasConceptScore W2116720897C158129432 @default.
• W2116720897 hasConceptScore W2116720897C162324750 @default.
• W2116720897 hasConceptScore W2116720897C163867264 @default.
• W2116720897 hasConceptScore W2116720897C17319257 @default.
• W2116720897 hasConceptScore W2116720897C17744445 @default.
• W2116720897 hasConceptScore W2116720897C18903297 @default.
• W2116720897 hasConceptScore W2116720897C190832808 @default.
• W2116720897 hasConceptScore W2116720897C199539241 @default.
• W2116720897 hasConceptScore W2116720897C25253098 @default.
• W2116720897 hasConceptScore W2116720897C2775834888 @default.
• W2116720897 hasConceptScore W2116720897C2776034101 @default.
• W2116720897 hasConceptScore W2116720897C2778348171 @default.
• W2116720897 hasConceptScore W2116720897C2778587509 @default.
• W2116720897 hasConceptScore W2116720897C2781127519 @default.
• W2116720897 hasConceptScore W2116720897C34447519 @default.
• W2116720897 hasConceptScore W2116720897C39389867 @default.
• W2116720897 hasConceptScore W2116720897C544937707 @default.
• W2116720897 hasConceptScore W2116720897C86743352 @default.
• W2116720897 hasConceptScore W2116720897C86803240 @default.
• W2116720897 hasConceptScore W2116720897C91306197 @default.
• W2116720897 hasIssue "3" @default.
• W2116720897 hasLocation W21167208971 @default.
• W2116720897 hasOpenAccess W2116720897 @default.
• W2116720897 hasPrimaryLocation W21167208971 @default.
• W2116720897 hasRelatedWork W1501493433 @default.

• next