Reviews the book " GAAP (Generally Accepted Accounting Principles) vs. TAP (Tailored Accounting Principles) in Lending Agreements: Canadian Evidence," by David B. Thornton and Murray J. Bryant.
Studies the effects of the disclosure of nonpublic information to explain target firms' runups prior to mergers. Criticisms on the disclosure system; US Securities and Exchange Commission's disclosure laws; Effects of ownership control structure on the dissemination of firms' acquisition-related information.
International Accounting and History, P.Walton Accounting in the Industrialisation of Westem Europe, J Foreman-Peck The History of financial Reporting in Austria, C. Nowotny and E. Gruber The History of Financial Reporting in Belgium, De Ronge, E. Henrion, and C. Vael The History of Financial Reporting in Denmark, M. Christiansen The History of Financial Reporting in Finland, S. Nasi The History of Financial Reporting in France, A. Mikol The History of financial Reporting in Germany, I. D. Schneider The History of Financial Reporting in Italy, L. Took The History of Financial Reporting in the Netherlands, K Camfferman The History of Financial Reporting in Norway, A. Kinserdahl The History of Financial Reporting in Spain, B. G. Inchausti The History of Financial Reporting in Sweden, S.-A. Nilsson The History of Financial Reporting in Switzerland, A.-K Achleitner The History of Financial Reporting in the UK, C. Napier.