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Regulatory Competition for Low Cost-of-capital Accounting Rules

Author

Listed:
  • Shyam NMI Sunder

    (School of Management)

Abstract

Replacing the current monopoly by multiple accounting rule makers who compete for the allegiance and fees from the reporting firms will help develop better rules and lower cost of capital.

Suggested Citation

  • Shyam NMI Sunder, 2002. "Regulatory Competition for Low Cost-of-capital Accounting Rules," Yale School of Management Working Papers ysm305, Yale School of Management.
    • Handle: RePEc:ysm:somwrk:ysm305
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    Citations

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    Cited by:

    1. Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 277-295, November.
    2. Shyam Sunder, 2003. "Rethinking the Structure of Accounting and Auditing," Yale School of Management Working Papers ysm392, Yale School of Management.
    3. Jean-Marc Suret & Cécile Carpentier, 2003. "Securities Regulation In Canada," CIRANO Project Reports 2003rp-12, CIRANO.
    4. Karim Jamal & Michael Maier & Shyam Sunder, 2003. "Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 285-309, May.
    5. Shyam Sunder, 2005. "Social Norms versus Standards of Accounting," Yale School of Management Working Papers amz2525, Yale School of Management, revised 01 Sep 2005.
    6. Sunder, Shyam, 2005. "Minding our manners: Accounting as social norms," The British Accounting Review, Elsevier, vol. 37(4), pages 367-387.
    7. 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.
    8. Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
    9. David Procházka, 2015. "Is a Full International Accounting Convergence Desirable? [Je žádoucí úplná konvergence účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 7-23.
    10. Jean-Marc Suret & Cécile Carpentier, 2003. "Réglementation des valeurs mobilières au Canada," CIRANO Project Reports 2003rp-11, CIRANO.
    11. Juha Mäki & Antonio Somoza-Lopez & Stefan Sundgren, 2016. "Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 1-19, April.

    More about this item

    Keywords

    Regulatory Competition; Cost-of-capital; Accounting;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation

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