Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Law
Reasonable Emissions Of Greenhouse Gases: Efficient Abatement For A Stock Pollutant, Howard F. Chang
Reasonable Emissions Of Greenhouse Gases: Efficient Abatement For A Stock Pollutant, Howard F. Chang
All Faculty Scholarship
No abstract provided.
The Rhetoric Of Anti-Relativism In A Culture Of Certainty, Howard Lesnick
The Rhetoric Of Anti-Relativism In A Culture Of Certainty, Howard Lesnick
All Faculty Scholarship
No abstract provided.
Originalism And Its Discontents (Plus A Thought Or Two About Abortion), Mitchell N. Berman
Originalism And Its Discontents (Plus A Thought Or Two About Abortion), Mitchell N. Berman
All Faculty Scholarship
No abstract provided.
Private Standards, Public Governance: A New Look At The Financial Accounting Standards Board, William W. Bratton
Private Standards, Public Governance: A New Look At The Financial Accounting Standards Board, William W. Bratton
All Faculty Scholarship
The Financial Accounting Standards Board (the “FASB”) presents a puzzle: How has this private standard setter managed simultaneously (1) to remain independent, (2) to achieve institutional stability and legitimacy, and (3) to operate in a politicized context in the teeth of op-position from its own constituents? This Article looks to governance design to account for this institutional success. The FASB’s founders made a strategic choice to create a regulatory agency that sought independence rather than political responsiveness. The FASB also set out a coherent theory of accounting, the “Conceptual Framework,” to contain and direct its decisions. The Conceptual Framework contributed …