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Articles 1 - 5 of 5
Full-Text Articles in Law
Gaming Delaware, William W. Bratton
Gaming Delaware, William W. Bratton
Faculty Scholarship at Penn Carey Law
No abstract provided.
Econometric Analysis Of U.S. Abortion Policy: A Critical Review, Jonathan Klick
Econometric Analysis Of U.S. Abortion Policy: A Critical Review, Jonathan Klick
Faculty Scholarship at Penn Carey Law
No abstract provided.
Functional Law And Economics: The Search For Value-Neutral Principles Of Lawmaking, Francesco Parisi, Jonathan Klick
Functional Law And Economics: The Search For Value-Neutral Principles Of Lawmaking, Francesco Parisi, Jonathan Klick
Faculty Scholarship at Penn Carey Law
No abstract provided.
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Faculty Scholarship at Penn Carey Law
The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly ·when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities respecting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solving adverse selection problems otherwise affecting audit practice. So long as auditor independence and management incentives respecting accounting treatments remain suspect. the US reporting system holds out no actor plausibly positioned …
Pari Passu And A Distressed Sovereign's Rational Choices, William W. Bratton
Pari Passu And A Distressed Sovereign's Rational Choices, William W. Bratton
Faculty Scholarship at Penn Carey Law
No abstract provided.