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Disclosure regulation and public policy a sociohistorical reappraisal


  • Merino, Barbara Dubis
  • Neimark, Marilyn Dale


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  • Merino, Barbara Dubis & Neimark, Marilyn Dale, 1982. "Disclosure regulation and public policy a sociohistorical reappraisal," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 33-57.
  • Handle: RePEc:eee:jappol:v:1:y:1982:i:1:p:33-57

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    References listed on IDEAS

    1. Rees, Ray, 1986. "Incentive compatible discount rates for public investment," Journal of Public Economics, Elsevier, vol. 30(2), pages 249-257, July.
    2. repec:bla:joares:v:33:y:1995:i::p:41-58 is not listed on IDEAS
    3. Antle, Rick & Bogetoft, Peter & Stark, Andrew W., 2001. "Incentive Problems and Investment Timing Options," Unit of Economics Working papers 24192, Royal Veterinary and Agricultural University, Food and Resource Economic Institute.
    4. repec:bla:joares:v:36:y:1998:i::p:117-147 is not listed on IDEAS
    5. Bengt Holmstrom & Laurence Weiss, 1985. "Managerial Incentives, Investment and Aggregate Implications: Scale Effects," Review of Economic Studies, Oxford University Press, vol. 52(3), pages 403-425.
    6. Rick Antle & Peter Bogetoft & Andrew W. Stark, 1997. "Selection among Mutually Exclusive Investments with Managerial Private Information and Moral Hazard," CIE Discussion Papers 1997-06, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    7. Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
    8. Harris, Milton & Raviv, Artur, 1996. " The Capital Budgeting Process: Incentives and Information," Journal of Finance, American Finance Association, vol. 51(4), pages 1139-1174, September.
    9. repec:bla:joares:v:37:y:1999:i::p:187-214 is not listed on IDEAS
    10. Jonathan C. Glover & Anil Arya & Shyam NMI Sunder, 1999. "Earnings Management and the Revelation Principle," Yale School of Management Working Papers ysm120, Yale School of Management.
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    Cited by:

    1. Toms, J. S., 1998. "The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855-1914," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 217-238, February.
    2. Young, Joni J., 1996. "Institutional thinking: The case of financial instruments," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 487-512, July.
    3. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
    4. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    5. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    6. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    7. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    8. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
    9. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
    10. Fogarty, Timothy J. & Rogers, Rodney K., 2005. "Financial analysts' reports: an extended institutional theory evaluation," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 331-356, May.
    11. Paul Klumpes, 2013. "Audit fee pricing and internationally-credible GAAP: a property rights analysis," European Journal of Law and Economics, Springer, vol. 35(1), pages 21-39, February.
    12. Martens, S. C. & McEnroe, J. E., 1998. "Interprofessional conflict, accommodation, and the flow of capital: The ASB vs The securities industry and its lawyerS," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 361-376, May.

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