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100   $a20060602d2006      uy             0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt
182   $cc
183   $acr
200 00$aFinancial gatekeepers$b[electronic resource] $ecan they protect investors? /$fYasuyuki Fuchita, Robert E. Litan, editors
210   $aTokyo $cNomura Institute of Capital Markets Research ;$aWashington, D.C. $cBrookings Institution Press$dc2006
215   $a1 online resource (216 p.)
300   $aDescription based upon print version of record.
311   $a0-8157-2981-2 
320   $aIncludes bibliographical references and index.
327   $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.
330   $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.
606   $aFinancial statements$zUnited States
606   $aFinancial statements$zJapan
606   $aCorporations$zUnited States$xAccounting
606   $aCorporations$zJapan$xAccounting
606   $aDisclosure of information$zUnited States
606   $aDisclosure of information$zJapan
615  0$aFinancial statements
615  0$aFinancial statements
615  0$aCorporations$xAccounting.
615  0$aCorporations$xAccounting.
615  0$aDisclosure of information
615  0$aDisclosure of information
676   $a657/.30973
701   $aFuchita$b Yasuyuki$f1958-$01637610
701   $aLitan$b Robert E.$f1950-$0127486
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910816724103321
996   $aFinancial gatekeepers$94075365
997   $aUNINA