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Independent accounting standards that are aimed at providing relevant, transparent and unbiased financial information are of prime importance to our reporting system, our capital markets and our economy. Much of the discussion about accounting standards and the economic crisis seems to confuse...
This article examines the recent regulatory developments with regard to short selling. Short selling regulation is an important factor in firm governance because it affects the way in which firms are subject to market discipline. As the financial crisis has attracted regulators’ notice to short...
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