000322485 000__ 02193cam\a2200385\a\4500 000322485 001__ 322485 000322485 005__ 20210513120130.0 000322485 008__ 060602s2006\\\\ja\a\\\\\b\\\\001\0\eng\\ 000322485 010__ $$a 2006018285 000322485 020__ $$a9780815729815 (pbk. : alk. paper) 000322485 020__ $$a0815729812 (pbk. : alk. paper) 000322485 035__ $$a(OCoLC)ocm69992431 000322485 035__ $$a322485 000322485 040__ $$aDLC$$cDLC$$dBAKER$$dDBI$$dC#P$$dYDXCP$$dBTCTA$$dOCLCG 000322485 042__ $$alcac 000322485 043__ $$an-us---$$aa-ja--- 000322485 049__ $$aISEA 000322485 05000 $$aHF5681.B2$$bF4622 2006 000322485 08200 $$a657/.30973$$222 000322485 24500 $$aFinancial gatekeepers :$$bcan they protect investors? /$$cYasuyuki Fuchita, Robert E. Litan, editors. 000322485 260__ $$aTokyo :$$bNomura Institute of Capital Markets Research ;$$aWashington, D.C. :$$bBrookings Institution Press,$$cc2006. 000322485 300__ $$avii, 201 p. :$$bill. ;$$c23 cm. 000322485 504__ $$aIncludes bibliographical references and index. 000322485 5050_ $$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. 000322485 520__ $$a"Looks at the effectiveness and discusses the appropriateness for further refinement of frameworks designed by policymakers to strengthen investor confidence in corporate financial reporting, especially in the United States and Japan"--Provided by publisher. 000322485 650_0 $$aFinancial statements$$zUnited States. 000322485 650_0 $$aFinancial statements$$zJapan. 000322485 650_0 $$aCorporations$$zUnited States$$xAccounting. 000322485 650_0 $$aCorporations$$zJapan$$xAccounting. 000322485 650_0 $$aDisclosure of information$$zUnited States. 000322485 650_0 $$aDisclosure of information$$zJapan. 000322485 7001_ $$aFuchita, Yasuyuki,$$d1958- 000322485 7001_ $$aLitan, Robert E.,$$d1950- 000322485 85200 $$bgen$$hHF5681.B2$$iF4622$$i2006 000322485 85641 $$3Table of contents$$uhttp://www.loc.gov/catdir/toc/ecip0614/2006018285.html 000322485 909CO $$ooai:library.usi.edu:322485$$pGLOBAL_SET 000322485 980__ $$aBIB 000322485 980__ $$aBOOK 000322485 994__ $$aC0$$bISE