FASB Survey–Please Participate

The FASB is conducting tests of its proposed new financial statement presentation Discussion Paper, and they would like accounting faculty members to provide feedback on the new financial statement format and related reconciliation. To participate, click here; note that this is not a trivial commitment:  you will need to analyze financial statements and then make [...] Read more > >

Office Hours: Christian Leuz on International Convergence

Office hours tomorrow (4pm ET April 7), University of Chicago Prof. Christian Leuz will be leading a discussion on international convergence.  Christian is in an excellent position to do this:  as I mentioned in this posting on research by Ramanna and Sletten, Christian is one of the authors of a literature review on international convergence–the [...] Read more > >

Stakeholder Clashes over Disclosure

Rob Bloomfield sent me an interesting article in the Washington Post, Friday March 27th.  It describes a dispute between the Federal Housing Finance Agency (FHFA) and Freddie Mac’s executives over the extent of its disclosures in it’s annual 10-k.  As a company that continues to be publicly traded on the NYSE, executives felt compelled to [...] Read more > >

Did SFAS 131 (Segment Disclosures) work?

During today’s Research Office Hours, Christine Botosan, Susan McMahon, and Mary Stanford shared insights from their recent working paper “Representationally Faithful Disclosures, Organizational Design, and Managers’ Segment Reporting Decisions.”  In their paper, they investigate whether SFAS 131 had its intended effect — providing users with better information about segment disclosures by encouraging more disaggregated segment [...] Read more > >

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