Of general interest about accountants

See forthcoming Fortune, where accountants are in HUGE demand in this down economy. Great news for us! Go to this link to read more…. Read more > >

Botosan & Plumlee disclosure-related research round table

UPDATE:  Here are two files for the roundtable:  a 2006 review paper by Christine Botosan called “Disclosure and the Cost of Capital:  What Do We Know?” and  recent working paper on voluntary environmental disclosures by Plumlee, Brown, Hayes and Marshall. The FASRI Round Table series continues at 4pm Eastern time on Wednesday, April 6th. Rob Bloomfield, [...] Read more > >

Russ Lundholm disclosure-related research round table

Please click here to here the archived recording of this session. The FASRI Round Table series continues at 4pm Eastern time on Tuesday, March 29th. Rob Bloomfield, Jeff Hales and Phil Shane will host the program, and our guest speaker is Russ Lundholm, Professor at the University of British Columbia.  Russ will tee up a [...] Read more > >

Beliefs and Uses of Information

FASB Research Fellow Phil Shane asked me a thought-provoking question last week:  what do we know about the differences between people’s stated beliefs about the value of information and their actual decisions?  I am hoping readers might help me flesh out a few preliminary thoughts. First, a comment on the relevance of the question for [...] Read more > >

Robert Bushman disclosure-related research round table

UPDATE:  Audio of the Roundtable is here. The FASRI Round Table series continues with a session at 4pm Eastern on Wednesday, March 23rd.  Robert Bushman, professor at the University of North Carolina, will tee up a discussion related to his research that will hopefully impact the FASB’s developing disclosure framework project.  Click here for a research paper to read [...] Read more > >