The GAAP Gap: Corporate Disclosure in the Internet Age
American Enterprise Institute, 2000 - Business & Economics - 96 pages
Annotation Litan (economics, the Brookings Institution) and Wallison (the American Enterprise Institute) discuss the issues surrounding corporate disclosure. They describe a system of assessing the value of companies that utilizes the communication capabilities of the Internet. In their system, corporate financial reporting would be based upon precise, comparable measures, and would be presented in real time. The volume is not indexed. Annotation c. Book News, Inc., Portland, OR (booknews.com).
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A BACKWARD LOOK AT DISCLOSURE PRACTICES
Who Sets Standards Today?
CORPORATE DISCLOSURE IN THE KNOWLEDGE ECONOMY
THE WAY FORWARD
ENCOURAGING DISCLOSURE OVER THE INTERNET
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