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Regulatory Competition for Low Cost-of-capital Accounting Rules

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Author Info
Shyam NMI Sunder () (School of Management)

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Abstract

Replacing the current monopoly by multiple accounting rule makers who compete for the allegiance and fees from the reporting firms will help develop better rules and lower cost of capital.

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Publisher Info
Paper provided by Yale School of Management in its series Yale School of Management Working Papers with number ysm305.

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Date of creation: 03 Oct 2002
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Handle: RePEc:ysm:somwrk:ysm305

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Web page: http://mba.yale.edu/
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Related research
Keywords: Regulatory Competition Cost-of-capital Accounting

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Find related papers by JEL classification:
M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation

Cited by:
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  1. Jean-Marc Suret & Cécile Carpentier, 2003. "Securities Regulation In Canada," CIRANO Project Reports 2003rp-12, CIRANO. [Downloadable!]
  2. Jean-Marc Suret & Cécile Carpentier, 2003. "Réglementation des valeurs mobilières au Canada," CIRANO Project Reports 2003rp-11, CIRANO. [Downloadable!]
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This page was last updated on 2008-8-11.

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