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Payment Card Industry Security Standards Council

The Payment Card Industry Security Standards Council was originally formed by American Express, Discover Financial Services, JCB, MasterCard… 
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Related topics

Related topics

9 relations
Hardware security moduleIT riskInformation technology auditPayment Card Industry Data Security Standard

Broader (1)

Information privacy

Papers overview

Semantic Scholar uses AI to extract papers important to this topic.
Highly Cited
2016
Highly Cited
2016
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
Highly Cited
2014
Highly Cited
2014
Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
This paper investigates whether accounting standards harmonization enhances the comparability of financial information across… 
Highly Cited
2012
Highly Cited
2012
Earnings Restatements and Differential Timeliness of Accounting Conservatism
We examine whether Basu's (1997) differential timeliness metric and the related C-Score metric are effective in detecting… 
Highly Cited
2006
Highly Cited
2006
An analysis of the factors affecting the adoption of international accounting standards by developing countries
Highly Cited
2005
Highly Cited
2005
Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability Through Transparency
This paper argues that social reporting can be an important form of New Governance regulation to achieve stakeholder… 
Highly Cited
2004
Highly Cited
2004
Earnings Quality in U.K. Private Firms
UK private and public companies face substantially equivalent regulation on auditing, accounting standards and taxes. We… 
Highly Cited
2003
Highly Cited
2003
Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting
Highly Cited
2002
Highly Cited
2002
The Effect of Earnings–Announcement Timing on Earnings Management
This paper examines whether firms which delay earnings announcements engage in earnings management. The cross-sectional version… 
Highly Cited
2000
Highly Cited
2000
Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
Highly Cited
1999
Highly Cited
1999
How Buyers Cope with Uncertainty When Acquiring Firms in Knowledge-Intensive Industries: Caveat Emptor
Knowledge is frequently the focus of corporate acquisitions. It often cannot be acquired in efficient factor markets due to… 
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