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The Timing And Source Of Regulation, Frank Partnoy
The Timing And Source Of Regulation, Frank Partnoy
Seattle University Law Review
The distinction between specific concrete rules and general abstract principles has engaged legal theorists for decades. This rules–principles distinction has also become increasingly important in corporate and securities law, as well as financial market regulation. This Article adds two important variables to the rules–principles debate: timing and source. Although these two variables are relevant to legal theory generally, the specific goal here is not to address and engage the rules versus principles literature directly. Rather, the goal here is to ask whether the debate about financial market regulation might benefit from a more transparent analysis of temporal and legal source …
Translations In Regulatory Space: The Arenas Of Regulatory Innovation In Accounting Standard Setting, Yasmine Chahed
Translations In Regulatory Space: The Arenas Of Regulatory Innovation In Accounting Standard Setting, Yasmine Chahed
Indiana Journal of Global Legal Studies
This paper investigates the conditions of possibility for innovation in regulatory space. The first-time inclusion of narrative reporting on the agenda of the British Accounting Standards Board (ASB) is studied in terms of a complex web of discursive schemes, which co-constituted the regulatory issue and the context in which it emerged. By exploring the discursive level of accounting reform, the approach shows how the emergence of narrative reporting on the agenda of the ASB was mediated in a historically specific constellation of formal institutional structures, professional trajectories, and changing conceptions of the roles and purposes of accounting in business management …