MARC Record from Library of Congress

LEADER: 02111cam a2200361 a 4500
001 2006018285
003 DLC
005 20061005083237.0
008 060602s2006 ja a b 001 0 eng
010 $a 2006018285
020 $a0815729812 (pbk. : alk. paper)
020 $a9780815729815
035 $a(OCoLC)ocm69992431
040 $aDLC$cDLC$dBAKER$dDBI$dC#P$dDLC
042 $alcac
043 $an-us---$aa-ja---
050 00 $aHF5681.B2$bF4622 2006
082 00 $a657/.30973$222
245 00 $aFinancial gatekeepers :$bcan they protect investors? /$cYasuyuki Fuchita, Robert E. Litan, editors.
260 $aTokyo :$bNomura Institute of Capital Markets Research ;$aWashington, D.C. :$bBrookings Institution Press,$cc2006.
300 $avii, 201 p. :$bill. ;$c23 cm.
520 $a"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.
504 $aIncludes bibliographical references and index.
505 0 $aIntroduction / 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.
650 0 $aFinancial statements$zUnited States.
650 0 $aFinancial statements$zJapan.
650 0 $aCorporations$zUnited States$xAccounting.
650 0 $aCorporations$zJapan$xAccounting.
650 0 $aDisclosure of information$zUnited States.
650 0 $aDisclosure of information$zJapan.
700 1 $aFuchita, Yasuyuki,$d1958-
700 1 $aLitan, Robert E.,$d1950-
856 41 $3Table of contents$uhttp://www.loc.gov/catdir/toc/ecip0614/2006018285.html