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The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation

Author

Listed:
  • MELUMAD, ND
  • SHIBANO, T

Abstract

No abstract is available for this item.

Suggested Citation

  • Melumad, Nd & Shibano, T, 1994. "The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 1-37.
  • Handle: RePEc:bla:joares:v:32:y:1994:i:1:p:1-37
    DOI: http://hdl.handle.net/10.2307/2491385
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    Citations

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    Cited by:

    1. Aggey Semenov, 2008. "Bargaining in the appointment process, constrained delegation and the political weight of the Senate," Public Choice, Springer, vol. 136(1), pages 165-180, July.
    2. Mylovanov, Tymofiy, 2008. "Veto-based delegation," Journal of Economic Theory, Elsevier, vol. 138(1), pages 297-307, January.
    3. Noam Tanner, 2018. "Optimal Delegation Under Unknown Bias: The Role of Concavity," Supervisory Research and Analysis Working Papers RPA 18-1, Federal Reserve Bank of Boston.
    4. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
    5. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
    6. Elena Barbu, 2005. "Une Meilleure Connaissance De L'Environnement Comptable : Condition Sine Qua Non D'Une Meilleure Comprehension De L'Harmonisation Comptable Internationale," Post-Print halshs-00581120, HAL.
    7. Saori CHIBA & Kaiwen LEONG, 2018. "Information Aggregation and Countervailing Biases in Organizations," Discussion papers e-18-007, Graduate School of Economics , Kyoto University.

    More about this item

    Keywords

    Regulation; SEC; FASB; Veto-based Delegation;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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