Financial Accounting Standards Research Initiative

The FARS midyear meeting starts tomorrow.  Some blog readers are probably at the airport or in the air as I type.  The preliminary program is available here.  Looks like standard setting issues will once again be prominent at the meeting.  The plenary session Friday afternoon is titled “Current Topics in Standard Setting”, with panelists Jim [...] Read more > >

We had a great Round Table with Paul Zarowin yesterday, where we talked about the large and ever-growing literature on earnings management.  While much has been done in this area, it was clear from yesterday’s discussion that there remain many fruitful areas for future research.  If you didn’t get the chance to join us, I [...] Read more > >