Economics

Jens Wüstemann

Institutionenökonomik und internationale Rechnungslegungsordnungen

[Instititutional Economics and International Accounting Systems. By Jens Wüstemann.]

2002. XIV, 217 pages.

Die Einheit der Gesellschaftswissenschaften 119

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ISBN 978-3-16-147682-2
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Published in German.
What makes capital markets efficient, and how can accounting create effective protection for investors? Jens Wüstemann systematizes and assesses the accounting system in the USA, basing his analysis on the theoretical foundation of institutional economics and giving a comparison of investor protection in the USA and in Germany. He focuses on the institutional design of accounting and disclosure rules in international capital markets. In doing so, he develops general principles of information which can be seen as a model for the reorganization of the German accounting system.
What makes capital markets efficient, and how can accounting create effective protection for investors? Jens Wüstemann systematizes and assesses the accounting system in the USA, basing his analysis on the theoretical foundation of institutional economics and giving a comparison of investor protection in the USA and in Germany. He focuses on the institutional design of accounting and disclosure rules in international capital markets. In doing so, he develops general principles of information which can be seen as a model for the reorganization of the German accounting system.
Authors/Editors

Jens Wüstemann Geboren 1970; Studium der Betriebswirtschaftslehre in Frankfurt/M. und Paris; 1994 Maîtrise des Sciences de Gestion an der Université Paris Dauphine und Diplom-Kaufmann an der Universität Frankfurt/M.; 1994 bis 2000 wiss. Mitarbeiter am Seminar für Treuhandwesen der Universität Frankfurt/M.; 1995 visiting scholar an der Wharton School (University of Pennsylvania) und 1999 an der Stern School (New York University); 1997 Promotion; 2000 Habilitation; 2001 Lehrauftrag an der TU Berlin und Vertretung des Lehrstuhls für Allgemeine Betriebswirtschaftslehre, Wirtschaftsprüfung und Treuhandwesen an der Universität Mannheim.

Reviews

The following reviews are known:

In: Betriebs-Berater — Jg.57 (2002), H. 20, S. X
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