21.03.2013 Views

Enforcing Financial Reporting Standards: The Case of White ...

Enforcing Financial Reporting Standards: The Case of White ...

Enforcing Financial Reporting Standards: The Case of White ...

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

Working Paper (available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=<br />

1395729).<br />

Feroz, E. H., K. Park, and V. S. Pastena. 1991. <strong>The</strong> <strong>Financial</strong> and Market Effects <strong>of</strong> the<br />

SEC’s Accounting and Auditing Enforcement Releases. Journal <strong>of</strong> Accounting<br />

Research 29 (3): 107–142.<br />

Hail, L., C. Leuz, and P. Wysocki. 2010. Global Accounting Convergence and the Potential<br />

Adoption <strong>of</strong> IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic<br />

Analysis. Accounting Horizons 24 (3): 355–394.<br />

Hennes, K. M., A. J. Leone, and B. P. Miller. 2008. <strong>The</strong> Importance <strong>of</strong> Distinguishing Errors<br />

from Irregularities in Restatement Research: <strong>The</strong> <strong>Case</strong> <strong>of</strong> Restatements and CEO/CFO<br />

Turnover. Accounting Review 83 (6): 1487–1519.<br />

Zeff, S.A. 1995. A Perspective on the U.S. Public/Private-Sector Approach to the Regulation<br />

<strong>of</strong> <strong>Financial</strong> <strong>Reporting</strong>. Accounting Horizons 9 (1): 52–70.<br />

Zülch, H. and S. H<strong>of</strong>fmann. 2010. Rechtsprechung zum Rechnungslegungs-Enforcement in<br />

Deutschland – ein erster Überblick (Court Rulings Concerning Accounting<br />

Enforcement in Germany – A Preliminary Review). Deutsches Steuerrecht 2010 (18):<br />

945–950.<br />

45

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!