Financial gatekeepers : can they protect investors? /

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"Looks at the effectiveness and discusses the appropriateness for further refinement of frameworks designed by policymakers to strengthen investor confidence in corporate financial reporting, especially in the United States and Japan"--Provided by publisher

Bibliographic Details
Call Number:Libro Electrónico
Other Authors: Fuchita, Yasuyuki, 1958-, Litan, Robert E., 1950-
Format: Electronic eBook
Language:Inglés
Published: Tokyo : Washington, D.C. : Nomura Institute of Capital Markets Research ; Brookings Institution Press, ©2006.
Subjects:
Financial statements > United States.
Financial statements > Japan.
Corporations > United States > Accounting.
Corporations > Japan > Accounting.
Disclosure of information > United States.
Disclosure of information > Japan.
Divulgation d'informations > États-Unis.
Divulgation d'informations > Japon.
BUSINESS & ECONOMICS > Accounting > Financial.
POLITICAL SCIENCE > Public Policy > Economic Policy.
Corporations > Accounting
Disclosure of information
Financial statements
Kapitalmarkt
Kontrolle
Japan
United States
USA
Online Access:Texto completo
Table of Contents:
  • Introduction / Yasuyuki Fuchita and Robert E. Litan
  • Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens
  • How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit
  • Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison
  • Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry
  • Conclusion / John Coffee.

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