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| Tekijä: | Davis, L. Neal, L. White, E.N. |
| Otsikko: | How it all began: the rise of listing requirements on the London, Berlin, Paris, and New York stock exchanges |
| Lehti: | International Journal of Accounting
2003 : VOL. 38:2, p. 117-143 |
| Asiasana: | Accounting standards Stock exchanges Stock market listing |
| Kieli: | eng |
| Tiivistelmä: | The issue of accounting standards for foreign securities listed on a stock exchange arose gradually over the period 1825-1914 among the leading exchanges in the first global financial market - London, New York, Paris and Berlin. Their listing requirements are compared on the eve of World War I, and it is found that the London and New York exchanges were most detailed, reflecting their common-law legal environments and their status as self-regulating organizations. The evolution of listing requirements in London and New York therefore influenced the development of accounting standards in those countries. |
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