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Full-Text Articles in Business
Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen
Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen
Alfred C. Yen
In this Article, Professor Yen explores the problems associated with viewing copyright solely as a tool for achieving economic efficiency and advocates for the restoration of natural law to copyright jurisprudence. The Article demonstrates that economics has not been solely responsible for copyright’s development and basic structure, but has rather developed along lines suggested by neutral law, despite modern copyright jurisprudence. The Article considers the consequences of extinguishing copyright’s natural law facets in favor of the blind pursuit of efficiency and concludes by exploring the implications of restoring natural law thinking to copyright jurisprudence.
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Dennis J. Chambers
The article reports on Accounting Standards Update (ASU) 2011-05 issued by the Financial Accounting Services Board (FASB) in June 2011. It states that the standard requires all companies to report comprehensive income and components either in one continuous statement or in two separate, but consecutive, net income and other comprehensive income statements.In both cases, companies must reportedly now report in an income statement-type location for total comprehensive income.
Contract Theory Of Organizations, Accounting And Control, Shyam Sunder
Contract Theory Of Organizations, Accounting And Control, Shyam Sunder
Shyam Sunder
No abstract provided.
Statistical Studies Of Accounting And Stock Markets, Shyam Sunder
Statistical Studies Of Accounting And Stock Markets, Shyam Sunder
Shyam Sunder
No abstract provided.
Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly
Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly
Anne Kelly
Examines the liability of accountants in the United States to third parties for negligent misrepresentation.
Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin
Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin
Benjamin A. Templin
In 2010, federal regulators and politicians became increasingly concerned over the accounting practices of Chinese companies that trade on U.S. stock exchanges. In particular, the Securities and Exchange Commission (“SEC”) targeted companies that went public through a process called the reverse merger. The instances of fraud became so widespread, regulators and commentators coined the term Chinese Reverse Merger (“CRM”) in order to describe a sector where investors assume the risk of accounting irregularities. Although CRMs must comply with international accounting standards, a weak rule of law in China has resulted in poor implementation and enforcement of its accounting regime. U.S. …
The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder
The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder
Shyam Sunder
No abstract provided.