Financial Accounting Standards Research Initiative

The great thing about people who represent an industry being affected by an accounting standard is that they are highly motivated to provide content.  Bill Bosco sent me a number of files for this week’s Roundtable.  The ELFA comment letter on leasing discusses both lessor and lessee accounting, and objects strongly to the notion that [...] Read more > >

Bill Bosco, who will be our speaker at today’s Roundtable, sent along the text of his comment letter on leasing to the IASB.  Here it is, in its entirety: Sir David Tweedie                                                                              July 12, 2009 Chairman IASB Dear Sir: I support the theory that operating lease obligations arising from material operating leases should be capitalized.  The issue of capitalizing operating [...] Read more > >

Bill Bosco, who will be our speaker at today’s Roundtable, sent along the text of his comment letter on leasing to the IASB.  Here it is, in its entirety: Sir David Tweedie                                                                              July 12, 2009 Chairman IASB Dear Sir: I support the theory that operating lease obligations arising from material operating leases should be capitalized.  The issue of capitalizing operating [...] Read more > >

On March 9, Scott Dyreng led a session on how social norms affect people’s behavior.  I made a post a few days later on the subject with a cite to work by Steve Huddart.  Yesterday I saw another example of how social objectives affect employee utility functions, but this one seems quite different. Adam Grant, [...] Read more > >

On Dec. 15, 2009 we had a great Round Table on Earnings Management Research with Paul Zarowin. Here's the video if you missed it. Also, a follow-up post had some ideas of "must-reads" for Earnings Management Research. The show starts approximately 9 minutes into the video. Read more > >

The FASRI Roundtable this week (11am ET, Weds Mar 31, 2010) will be lead by Bill Bosco, a member of the IASB/FASB International Working Group on leas accounting, Principal of Leasing101, and long time member of the Accounting committee of the Equipment Leasing and Finance Association (ELFA), a trade association representing the $650 billion dollar [...] Read more > >

The paradoxical title of this post is quoted from this article in Science News about the inconsistent and often inappropriate use of statistics in academic research.  I would strongly recommend every accounting researcher read the article, make sure they understand the criticisms, and then promptly ignore most of them. The article emphasizes that statistical significance is [...] Read more > >

NOTE: THIS EVENT WILL BE RESCHEDULED, DATE TBD. After a two week Spring break hiatus (during which we faculty were all catching up on work, of course), FASRI returns with a Roundtable featuring Stephen Cooper, current IASB member and former Managing Director in the Equities business of UBS Investment Bank in London from 1997 to 2008.  [...] Read more > >

NOTE: THIS EVENT WILL BE RESCHEDULED, DATE TBD. After a two week Spring break hiatus (during which we faculty were all catching up on work, of course), FASRI returns with a Roundtable featuring Stephen Cooper, current IASB member and former Managing Director in the Equities business of UBS Investment Bank in London from 1997 to 2008.  [...] Read more > >

The NCAA basketball tournament is well under way, filled with excitement and tears. An interesting paper by Coyne, Summers, Williams, and Wood attempts to rank accounting programs by their research productivity. In the spirit of the NCAA tournament, one of the authors went ahead and filled out a March Madness bracket based on those rankings. You [...] Read more > >