Research Catalog

Financial gatekeepers : can they protect investors?

Title
Financial gatekeepers : can they protect investors? / Yasuyuki Fuchita, Robert E. Litan, editors.
Publication
Tokyo : Nomura Institute of Capital Markets Research ; Washington, D.C. : Brookings Institution Press, [2006], ©2006.

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Additional Authors
  • Fuchita, Yasuyuki, 1958-
  • Litan, Robert E., 1950-
Description
vii, 201 pages : illustrations; 23 cm
Summary
"Looks at the effectiveness and discusses the appropriateness for further refinement of frameworks designed by policymakers to strengthen investor confidence in corporate financial reporting, especially in the United States and Japan"--Provided by publisher.
Subject
  • Financial statements > United States
  • Financial statements > Japan
  • Corporations > United States > Accounting
  • Corporations > Japan > Accounting
  • Disclosure of information > United States
  • Disclosure of information > Japan
Bibliography (note)
  • Includes bibliographical references and index.
Contents
Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee.
ISBN
  • 0815729812 (pbk. : alk. paper)
  • 9780815729815
LCCN
2006018285
OCLC
  • ocm69992431
  • SCSB-5924219
Owning Institutions
Columbia University Libraries