An Empirical Investigation of the Effects of Statement of Financial Accounting Standards No. 8 on Security Return Behavior PDF Download

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An Empirical Investigation of the Effects of Statement of Financial Accounting Standards No. 8 on Security Return Behavior

Author: Roland E. Dukes
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 120

Book Description

An Empirical Investigation of the Effects of Statement of Financial Accounting Standards No. 8 on Security Return Behavior

Author: Roland E. Dukes
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 120

Book Description

Setting Standards for Financial Reporting

Author: A. Bowdoin Van Riper
Publisher: Bloomsbury Publishing USA
ISBN: 0313008574
Category : Business & Economics
Languages : en
Pages : 214

Book Description
The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.

An Empirical Investigation of the Effects of Statement of Financial Accounting Standards No. 8 on Security Return Behavior PDF Download

An Empirical Investigation of the Effects of Statement of Financial Accounting Standards No. 8 on Security Return Behavior

An Empirical Investigation of the Effects of Statement of Financial Accounting Standards No. 8 on Security Return Behavior

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