Faculty Archive

Luzi Hail

Mind the GAAP: Analyzing the Proposed Switch to International Accounting Standards

Apr 01, 2009
Finance
North America

The federal Securities and Exchange Commission proposed last summer that U.S. Generally Accepted Accounting Principles be set aside by 2014 and replaced by international standards followed in most other nations.[…]

Do the Answers to Our Current Financial Woes Lie in the Past?

Oct 01, 2008
Public Policy
Asia-Pacific, Latin America, North America

Bad debt. Frozen credit. Stock market panic. Popular outrage. Political paralysis. The financial crisis that has dominated September's headlines may feel unprecedented to many Americans. But it feels altogether familiar[…]

Do International Financial Reporting Standards Live Up to Their Promise?

Nov 28, 2007
Finance
Global Focus
mic

At a time when many barriers to global trade have fallen, countries all over the world are taking steps to harmonize their accounting standards and develop a truly global language[…]

U.S. Securities Law: Does ‘High Intensity’ Enforcement Pay Off?

May 30, 2007
Finance
North America
mic

"The U.S. pursues securities law violations with a regulatory intensity unmatched elsewhere in the world," according to John C. Coffee, Jr., director of the Center on Corporate Governance at Columbia[…]

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