search query: @all regulation / total: 2082
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| Author: | Wagenhofer, A. |
| Title: | Towards a theory of accounting regulation: a discussion of the politics of disclosure regulation along the economic cycle |
| Journal: | Journal of Accounting & Economics
2011 : NOV, VOL. 52:2-3, p. 228-234 |
| Index terms: | accounting standards regulations institutions |
| Language: | eng |
| Abstract: | The study by Bertomeu and Magee (this issue) endogenizes regulation of accounting by a majority-seeking regulator and examines how the economic cycle impacts mandatory reporting quality. This paper puts the study in the broader context of a theory of accounting regulation. Then, it focuses on crucial assumptions: the exogenous evolution of the economy, the role of market frictions, the modeling of reporting quality, and the regulatory process and regulatory cycles among others, and provides implications for future research. |
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