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Articles 1 - 3 of 3
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Celebrity Ceos: Disclosure At The Intersection Of Privacy And Securities Law, Ann M. Olazábal, Patricia Sánchez Abril
Celebrity Ceos: Disclosure At The Intersection Of Privacy And Securities Law, Ann M. Olazábal, Patricia Sánchez Abril
Business Law Articles and Papers
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Principles-Based Securities Regulation In The Wake Of The Global Financial Crisis, Cristie L. Ford
Principles-Based Securities Regulation In The Wake Of The Global Financial Crisis, Cristie L. Ford
Cristie L. Ford
This paper seeks to re-examine, and ultimately to restate the case for, principles-based securities regulation in light of the global financial crisis and related developments. Prior to the onset of the crisis, the concept of more principles-based financial regulation was gaining traction in regulatory practice and policy circles, particularly in the United Kingdom and Canada. The crisis of course cast financial regulatory systems internationally, including more principles-based approaches, into severe doubt. This paper argues that principles-based securities regulation as properly understood remains a viable and even necessary policy option, which offers solutions to the real-life and theoretical challenge that the …
Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton
Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton
All Faculty Scholarship
The Securities Exchange Commission (SEC) has introduced a "Roadmap" that describes a process leading to mandatory use of International Financial Reporting Standards (IFRS) by domestic issuers by 2014. The SEC justifies this initiative on the grounds that global standardization yields cost savings and an ultimate gain in comparability, facilitating the search for global opportunities by u.s. investors and making u.s. capital markets more attractive to foreign issuers. This Article shows that the offered justification is inadequate. The SEC frames the matter as a choice between two institutional frameworks for standard setting, holding out high quality sets of standards, asking which …