Template-Type: ReDIF-Article 1.0 Author-Name: Ray Ball Title: Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure Journal: Brookings-Wharton Papers on Financial Services Pages: 127-169 Volume: 2001 Issue: 1 Year: 2001 DOI: 10.1353/pfs.2001.0002 Handle: RePEc:aoo:26629