http://www.fasri.net/index.php/2010/01/leisenring-ifrs-9-abuse-inevitable/ Just another WordPress weblog Mon, 06 Feb 2012 18:32:42 -0600 http://wordpress.org/?v=2.8.5 hourly 1 http://www.fasri.net/index.php/2010/01/leisenring-ifrs-9-abuse-inevitable/comment-page-1/#comment-5730 Robert Lipe Mon, 11 Jan 2010 21:08:44 +0000 http://fasri.net/?p=1936#comment-5730 Lisa, do you have any suggestions on what sort of "something else" is needed to assess intent versus bias? Is it understanding the incentives of the manager? Knowing what other companies did? Knowing the possible distribution of outcomes? Lisa, do you have any suggestions on what sort of “something else” is needed to assess intent versus bias? Is it understanding the incentives of the manager? Knowing what other companies did? Knowing the possible distribution of outcomes?

]]> http://www.fasri.net/index.php/2010/01/leisenring-ifrs-9-abuse-inevitable/comment-page-1/#comment-5682 Lisa Koonce Sat, 09 Jan 2010 19:48:29 +0000 http://fasri.net/?p=1936#comment-5682 The problem is you don't know, when you see inaccuracies whether it is intent or error. See paper that Eric Hirst, Kevin Jackson and I wrote on this (CAR, mid 2000's). Follow-up article by myself, Jen Winchel, and Michael Williamson says you need something else to figure out whether intent or bias. The problem is you don’t know, when you see inaccuracies whether it is intent or error. See paper that Eric Hirst, Kevin Jackson and I wrote on this (CAR, mid 2000’s). Follow-up article by myself, Jen Winchel, and Michael Williamson says you need something else to figure out whether intent or bias.

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