Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
Ball, Ray
Brookings-Wharton Papers on Financial Services - 2001, pp. 127-169
E-ISSN: 1533-4430 Print ISSN: 1098-3651
DOI: 10.1353/pfs.2001.0002
http://muse.jhu.edu/login?uri=/journals/brookings-wharton_papers_on_financial_services/v2001/2001.1ball.pdf