A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
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References listed on IDEAS
- Christian Laux & Christian Leuz, 2010.
"Did Fair-Value Accounting Contribute to the Financial Crisis?,"
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- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
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More about this item
Keywords
fair value accounting; Finance Theory; information asymmetries; risk; corporate governance; ownership structures; auditor; disclosure; principal; agent; regulation; moral hazard; IFRS; China; Japan; Brazil; South Africa;All these keywords.
JEL classification:
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- E3 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles
- G3 - Financial Economics - - Corporate Finance and Governance
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- K2 - Law and Economics - - Regulation and Business Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2014-08-16 (Accounting and Auditing)
- NEP-CTA-2014-08-16 (Contract Theory and Applications)
- NEP-LAW-2014-08-16 (Law and Economics)
- NEP-MAC-2014-08-16 (Macroeconomics)
- NEP-REG-2014-08-16 (Regulation)
- NEP-REG-2014-08-20 (Regulation)
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