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010   $a9786610812691
010   $a0-8157-0891-2
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100   $a20041018d2003      my             0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt
182   $cc
183   $acr
200 00$aFollowing the money$b[electronic resource] $ethe Enron failure and the state of corporate disclosure /$fGeorge Benston ... [et al.]
210   $aWashington, D.C. $cAEI-Brookings Joint Center for Regulatory Studies$dc2003
215   $a1 online resource (140 p.)
300   $aDescription based upon print version of record.
311   $a0-8157-0890-4 
320   $aIncludes bibliographical references and index.
327   $aThe crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead.
330   $aThis text focuses on the disjunction between national systems of corporate disclosure and the global character of capital markets. It offers recommendations for decision-makers on the accounting and reporting reforms necessary to improve disclosure in international equities trading.
606   $aDisclosure in accounting$zUnited States
606   $aCorporations$zUnited States$xAccounting
606   $aCorporations$zUnited States$xAuditing
606   $aAccounting$xStandards$zUnited States
606   $aFinancial statements$zUnited States
606   $aCapital market$zUnited States
615  0$aDisclosure in accounting
615  0$aCorporations$xAccounting.
615  0$aCorporations$xAuditing.
615  0$aAccounting$xStandards
615  0$aFinancial statements
615  0$aCapital market
676   $a657.3
676   $a657/.95/0973
701   $aBenston$b George J$0106993
712 02$aAEI-Brookings Joint Center for Regulatory Studies.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910780490703321
996   $aFollowing the money$93859561
997   $aUNINA