The SEC's Role in Financial Disclosure
Article Abstract:
The achievement of fair disclosure is made increasingly difficult because of inflation, recession, and increased competition. The SEC provides appropriate disclosure rules to accommodate these challenges. A uniform set of rules for credibility and guidance is provided, which encourages investor confidence. The SEC is encouraged to seek more cooperation from the private sector.
Publication Name: Journal of Accounting, Auditing & Finance
Subject: Banking, finance and accounting industries
ISSN: 0148-558X
Year: 1984
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Do We Need Sunset Requirements for FASB Requirements?
Article Abstract:
A proliferation of FASB rules may be too burdensome for the accounting profession. The accountant's personal judgment must not be too severely hampered. Evaluation of the FASB under recently proposed sunset laws is supported.
Publication Name: Journal of Accounting, Auditing & Finance
Subject: Banking, finance and accounting industries
ISSN: 0148-558X
Year: 1984
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