International Finance and Accounting Handbook

SOURCES AND SUGGESTED REFERENCES “UK Companies Fearful of Sarbanes-Oxley Obligations.”Accountancy, September, 2002, p. 20. “Acco ...

Ali, A., and L. S. Hwang. “Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data.”J ...

Looking Information in Global Equity Markets.” Global Capital Markets Access LLC and Dartmouth College Center for Asia and Emerg ...

Discretionary Information Disclosure Decisions.”Journal of Accounting and Economics, April 1996, pp. 227–251. Maremont, Mark, an ...

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14 • 1 CHAPTER 14 GLOBALIZATION OF WORLD FINANCIAL MARKETS: PERSPECTIVE OF THE U.S. SECURITIES AND EXCHANGE COMMISSION Sara Hank ...

ital market. Moreover, it oversees standards that have traditionally been considered the most thorough, and arguably the most bu ...

It should be noted that the SEC’s full disclosure requirements apply principally to public offerings. The Commission cannot dire ...

companies’ disclosure documents, which function is performed by the Division of Corporation Finance, as discussed above. The Chi ...

The FASB is a seven-member body which is the operating part of a larger body, including both the Financial Accounting Foundation ...

tackle complex existing or new issues arising in the accounting industry. SEC and AICPA representatives attend its meetings as o ...

stringent disclosure requirements than they did a decade ago. Whereas at that time the SEC may well have been justified in refra ...

stability of EU financial markets and eliminating tax obstacles to financial market in- tegration. The plan consists of a series ...

The problems identified that most affected the United States, however, were in the areas of disclosure and regulation of stabili ...

facing regulators of global securities markets, which had become increasingly auto- mated and linked, was to “ensure efficiency ...

Constitute a comprehensive basis of accounting Are of a high quality (i.e., result in transparency and comparability and provid ...

Prior to the adoption of Rule 144A, foreign investors were reluctant to raise capi- tal in the United States in either the publi ...

in Rule 144A offerings by non-U.S. companies is to provide financial statements pre- pared in accordance with home country GAAP, ...

Ontario and Quebec (which provinces regulate the majority of offerings in Canada) to develop an integrated disclosure system tha ...

of the securities on file with the Commission, and incorporates a warning legend re- garding the potential tax consequences of a ...