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Accounting Standards, Financial Reporting Outcomes,and Enforcement

机译：会计准则，财务报告结果和执行

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In this paper, I draw parallels between the literatures on the effects of law on the financial development of countries and on the effects of accounting standards on financial reporting outcomes. My central thesis is that these literatures are complementary in terms of what they have to say about understanding the effects of law, regulations, and accounting standards on economic and financial reporting outcomes. Moreover, both literatures suggest that U.S. securities laws and financial reporting standards have taken a more regulatory direction over time. I then take these themes and draw implications for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of adoption and over time.
机译：在本文中，我在法律对国家金融发展的影响以及会计准则对财务报告结果的影响的文献之间进行了比较。我的中心论点是，这些文献在理解法律，法规和会计准则对经济和财务报告结果的影响方面必须说些补充。而且，这两个文献都表明，随着时间的推移，美国证券法和财务报告标准已采取了更多的监管方向。然后，我将探讨这些主题，并对在采用时以及随着时间推移在世界范围内采用国际财务报告准则（IFRS）的影响产生影响。

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