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Latin American Capital Markets

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ACCOUNTING AND AUDITING STANDARDS 237Herdman, Robert K. 2002. The Roles of the SEC and the FASB in Establishing GMP. Tetimony of the chief accountant, U.S. Securities and Exchange Commission beforthe House Subcommittee on <strong>Capital</strong> <strong>Markets</strong>, Insurance, and Government-Sponsored Enterprises, Committee on Financial Services, May 14.Inter-<strong>American</strong> Development Bank and Multilateral Investment Program (IDB-MIF).http://www.iadb.org/mif.International Accounting Standards Board (IASB). http://www.iasb.org.uk/.. 2002. Improvements to International Accounting Standards. London.International Federation of Accountants (IFAC). http://ifac.org.Jensen, Michael. 2000. A Theory of the F/rm. Cambridge, Mass.: Harvard University Press.Jensen, Michael, and William Meckling. 1976.Theory of the Firm: Managerial BehaviorAgency Costs, and Ownership Structure.Journo/ of Financial Economics 3:305-60.Kaul, Inge, Isabelle Grunberg, and Marc Stern (eds.). 1999. Global Public Goods. NewYork United Nations Development Programme (UNDP).Kothari, S. P 2002. <strong>Capital</strong> <strong>Markets</strong> Research in Accounting. Cambridge, Mass.: MassachusettsInstitute of Technology, Sloan School of Management.La Porta, Rafael, Florencio Lopez-de-Silanes, Andrei Shleifer, and Robert Vishny. 1998.Law and Finance. Journal of Political Economy 106 (December).Litan, E. Robert, and j. Peter Wallison. 2000. The GAAP Gap-Corporate Disclosure in theInternet Age. Washington, DC.: <strong>American</strong> Enterprise Institute-Brookings JointCenter for Regulatory Studies.Lo, Andrew W, and A. Craig MacKinlay. 2002. A Non-Random Walk Down Wall Street.Princeton, N.J.: Princeton University Press.Nobles, W. Christopher (ed). 2001. Introducing GAAP 2001. Andersen, BDO, DeloitteTouche Tohmatsu, Ernst & Young, Grant Thornton, KPMG, Price WaterhouseCoopers.Piston Katharina. 2000. The Standardization of Law and Its Effect on Developing Economies.G-24 Discussion Papers. New York United Nations and Harvard UniversityCenter for International Development.Pitt, Harvey L. 2002. Accounting and Investor Protection Issues Raised by Enron and OtherPublic Companies.Testimony of the chairman U.S. Securities and Exchange ComCopyright © by the Inter-<strong>American</strong> Development Bank. All rights reserved.For more information visit our website: www.iadb.org/pub

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