Regulatory Competition for Low Cost-of-capital Accounting Rules

Shyam Sunder

Yale School of Management Working Papers from Yale School of Management

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.

Keywords: Regulatory Competition; Cost-of-capital; Accounting (search for similar items in EconPapers)
JEL-codes: L51 M4 (search for similar items in EconPapers)
Date: 2002-10-03
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Citations: View citations in EconPapers (11)

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Journal Article: Regulatory competition for low cost-of-capital accounting rules (2002)
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Persistent link: https://EconPapers.repec.org/RePEc:ysm:somwrk:ysm305

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