Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

By K. Camfferman, S. Zeff. 2007

227 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/cdc402b58e8c6c5ac0db70f67e8e5fc3ef873234

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Citations in the corpus

• The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards (2012, background): “…research aimed at explaining the rise of international financial reporting and auditing standards (for example see: Bhimani, 2008; Botzem & Quack, 2009; Camfferman & Zeff, 2007; Chau & Taylor, 2008; Chiapello & Medjad, 2009; Humphrey & Loft, 2009; Humphrey et al., 2009; Loft & Humphrey, 2006).”
• Financialisation and the Conceptual Framework (2014, methodology): “IOSCOs support, so that any member countries must follow its standards for international share listings (Camfferman and Zeff, 2007).”
• The objectives of financial reporting: a historical survey and analysis (2013, unknown): “This conceptual framework was said to be ‘strongly reminiscent’ of that of the FASB (Camfferman and Zeff 2007, p. 260). Prior to 1989, the FASB was the only national standard setter to have completed a normative framework. The IASC’s (1989) stated objective of financial statements (not financial rep”
• Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2012, background): “In January 2001 the International Accounting Standards Board (IASB) was established (Camfferman and Zeff, 2007).”
• A review of the IFRS adoption literature (2016, background): “(2011) and Chen et al. (2015) are subject to a common data problem: they treat debt contracts without covenant information as having zero covenants.”
• The European IFRS experiment: objectives, research challenges and some early evidence (2011, background): “…IASB evolved from the International Accounting Standards Committee (IASC), the origins of which can in turn be traced back to the Accountants’ International Study Group formed in 1966 by professional accounting bodies from Canada, UK and USA (Street and Shaughnessy 1998, Camfferman and Zeff 2007).”
• Making Rules for Global Finance: Transatlantic Regulatory Cooperation at the Turn of the Millennium (2009, background): “…accessed 30 June 2009+ 115+ Simmons 2001, 609–11+ 116+ Telephone interview with former SEC Chief Accountant, 8 July 2007; and Camfferman and Zeff 2007, chap+ 13+ 117+ See SEC 2003; MacDonald 2002; FASB 2004; Financial Times, 30 June 2005, 18 and January 2006, 21; and…”
• The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2014, background): “A single set of globally accepted accounting standards serves the growing internationalization of capital markets and the information needs of capital providers (Camfferman and Zeff, 2007; Meeks and Swann, 2009).”