Emergent Frameworks in Global Finance: Accounting Standards and German Supplementary PensionsFootnote

* Research for this paper was supported by AIG Financial Products Corp. (London) and the Future Governance programme of the Economic and Social Research Council (L215 26 2026). We would like to thank Robert Hirst and Joe Cassano from AIG and Ed Page from the Future Governance programme. A number of people were generous with their time and expertise, including Linda Atkinson, Librarian at Oxford; Pat McConnell at BearStearns (New York); Peter Clark at the IASC (London); and Tom Porter at the FASB (Norwalk, Conn.). Jane Battersby provided research assistance and Jan Burke expertly processed and reprocessed the manuscript. Most importantly, three anonymous referees provided helpful comments in revising the paper. None of the above should be held responsible for any errors or omissions.

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