Lack ofObjectivityPrivateGoodMeaninglessNumbersFASBDiversity ofProceduresEITFTransparencyNo EffectsHypothesisMarketPowerComparabilityParetoSenseRegulationDisclosureRelevancePublicGood1934SecuritiesExchangeActSECSpeculationProblem1933SecuritiesActMonopolyControlMarketFailureSignalingProblemNaiveInvestorsGAAPPublicGoodProblemNormativeTheoriesAICPAFunctionalFixationSOXPositiveTheoriesLack ofObjectivityPrivateGoodMeaninglessNumbersFASBDiversity ofProceduresEITFTransparencyNo EffectsHypothesisMarketPowerComparabilityParetoSenseRegulationDisclosureRelevancePublicGood1934SecuritiesExchangeActSECSpeculationProblem1933SecuritiesActMonopolyControlMarketFailureSignalingProblemNaiveInvestorsGAAPPublicGoodProblemNormativeTheoriesAICPAFunctionalFixationSOXPositiveTheories