Comments on the proposed SEC's 2010-2015 draft strategic plan

Robert Bloomfield, Theodore E. Christensen, Jonathan Glover, Sue Haka, Karim Jamal*, James A. Ohlson, Stephen Penman, Kathy Petroni, Eiko Tsujiyama, Ross L. Watts

*この研究の対応する著者

研究成果: Article査読

1 被引用数 (Scopus)

抄録

The SEC has proposed a strategic plan that sets out its mission, vision, and values, four strategic goals, a set of desired outcomes associated with each strategic goal, and a list of performance measures for assessing the SEC's effectiveness in attaining its goals. We affirm the need for vigorous enforcement of securities law and offer some research-based insights and performance indicators. We also acknowledge the importance of disclosure, but propose that the SEC needs to develop a disclosure framework and develop better operational indicators of quality of disclosure. It is important to appreciate the benefits of disclosure as well as its limits and potential dysfunctional consequences. We also discuss the need for an independent accounting standard setter and recommend that the SEC take a greater role in enhancing the independence of the FASB.

本文言語English
ページ(範囲)109-115
ページ数7
ジャーナルAccounting Horizons
24
1
DOI
出版ステータスPublished - 2010 3月
外部発表はい

ASJC Scopus subject areas

  • 会計

フィンガープリント

「Comments on the proposed SEC's 2010-2015 draft strategic plan」の研究トピックを掘り下げます。これらがまとまってユニークなフィンガープリントを構成します。

引用スタイル