Regulatory Competition for Low Cost-of-Capital Accounting Rules

Posted: 3 Oct 2002

See all articles by Shyam Sunder

Shyam Sunder

Yale University - School of Management; Yale University - Cowles Foundation


Replacing the current monopoly by multiple accounting rule makers who compete for the allegiance and fees from the reporting firms will help develop better rules and lower cost of capital.

Keywords: Regulatory Competition, Cost-of-capital, Accounting

JEL Classification: L51, M4

Suggested Citation

Sunder, Shyam, Regulatory Competition for Low Cost-of-Capital Accounting Rules. Journal of Accounting and Public Policy, Vol. 21, pp. 147-149, 2002. Available at SSRN:

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

165 Whitney Avenue
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)


Yale University - Cowles Foundation

Box 208281
New Haven, CT 06520-8281
United States

Register to save articles to
your library


Paper statistics

Abstract Views
PlumX Metrics