Accounting Standards, Financial Reporting Outcomes, and Enforcement

Authors

  • ROBERT W. HOLTHAUSEN

    1. The Wharton School, University of Pennsylvania. Prepared for the Journal of Accounting Research Conference on “Regulation of Securities Markets: Perspectives from Accounting, Law and Financial Economics.” I would like to thank Luzi Hail, Christian Leuz, and Doug Skinner for very useful comments.
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