Arthur Andersen & Co.曾三次请求SEC改革GAAP (1954-1965)

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2022-02-14 DOI:10.2308/aahj-2021-025

S. Zeff

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引用次数: 1

摘要

摘要：这篇历史报道的目的是阐述Arthur Andersen&Co.在1954年至1965年间向美国证券交易委员会（SEC）提交的三份请愿书背后的背景——两份被驳回，一份被接受——以改革SEC注册人的GAAP。这是两份幸存的请愿书首次在文献中发表。

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Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954-1965

Abstract: The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965 – two rejected and one accepted – to reform GAAP for SEC registrants. This is the first time that the two petitions that have survived have been published in the literature.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.