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  <titleInfo>
    <title>Financial gatekeepers</title>
    <subTitle>can they protect investors?</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Fuchita, Yasuyuki</namePart>
    <namePart type="date">1958-</namePart>
  </name>
  <name type="personal">
    <namePart>Litan, Robert E.</namePart>
    <namePart type="date">1950-</namePart>
  </name>
  <name type="corporate">
    <namePart>ebrary, Inc</namePart>
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  <genre authority="local">Electronic books.</genre>
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      <placeTerm type="code" authority="marccountry">ja</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Tokyo</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Washington, D.C</placeTerm>
    </place>
    <publisher>Nomura Institute of Capital Markets Research</publisher>
    <publisher>Brookings Institution Press</publisher>
    <dateIssued>c2006</dateIssued>
    <dateIssued encoding="marc">2006</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">electronic</form>
    <form authority="gmd">electronic resource</form>
    <extent>vii, 201 p. : ill.</extent>
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  <abstract>"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.</abstract>
  <note type="statement of responsibility">Yasuyuki Fuchita, Robert E. Litan, editors.</note>
  <note>Includes bibliographical references and index.</note>
  <note>Electronic reproduction. Palo Alto, Calif. : ebrary, 2009. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.</note>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
    <geographic>Japan</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <geographic>Japan</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Disclosure of information</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Disclosure of information</topic>
    <geographic>Japan</geographic>
  </subject>
  <classification authority="lcc">HF5681.B2 F4622 2006eb</classification>
  <classification authority="ddc" edition="22">657/.30973</classification>
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  <identifier type="uri">http://site.ebrary.com/lib/rucke/Doc?id=10141079</identifier>
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