Financial Accounting Standards Research Initiative

Click on "read more" at the bottom of this post and then click here for an archived recording of the session and click here for Harry Evans' slides. The FASRI Round Table series continues at 4pm Eastern time on Tuesday, July 19. Rob Bloomfield, Lynn Rees and Phil Shane will moderate the session, and our guest speaker [...] Read more > >

Update: Here are two slide decks related to the session described below:  First click on "Read more" below and then click here for the first slide deck. First click on "Read more" below and then click here for the second slide deck. Unfortunate technological difficulties prevented us from recording the session.   The FASRI Round Table series continues at 4pm [...] Read more > >

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, Jeff Hales [...] Read more > >

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 discussion of [...] Read more > >

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 > >

The FASRI Round Table series is about to start up again with our first session taking place at 4pm Eastern on Wednesday, February 23rd.  Akwasi Ampofo, manager of the FASB's disclosure framework project will help us kick off a series of round tables dealing with the topic of disclosure.  Akwasi will introduce some of the [...] Read more > >

Please click on "more" below and then click here for the slides that Akwasi Ampofo (project manager) will use to introduce us to the FASB's Disclosure Framework project, the topic of this week's Round Table discussion.  The Round Table will begin at 4pm Eastern on Wednesday, February 23rd.  Please click here for up-to-date information regarding Board and staff deliberations regarding this [...] Read more > >

Our next round table will be Wednesday, December 8, from 4-5 pm ET. In that session, we will be going over some of the topics and discussions from the 2010 FASB/IASB Financial Reporting Issues Conference, which will be held this weekend in Norwalk, CT. As discussed on the conference website, the objective of this year's conference [...] Read more > >

UPDATE:  AUDIO FOR THE SESSION IS HERE. Our next FASRI roundtable is scheduled for 4pm-5pm ET Wednesday, November 17th.  Richard Frankel (Washington University) will be joining us to talk about his recent paper, Panacea, Pandora's Box, or Placebo: Feedback in Bank Mortgage-based Security Holdings and Fair Value Accounting.  The paper continues several themes that FASRI roundtable [...] Read more > >

UPDATE:  The Audio for the discussion is available here. One reason I was sad to miss this year's JAE conference was that I didn't have the chance to hear comments on "From Low-Quality Accounting to Financial Crises:  Politics of Disclosure Regulation Along the Economic Cycle", by Jeremy Bertomeu and Bob Magee. From the abstract: This paper models [...] Read more > >