"Must Reads" in the Earnings Management Literature

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 > >

Some thoughts about the "income statement view," performance management, and speculation in accounting

One of the points that Stephen made early in his remarks was that while the objectives of financial reporting were fairly non-controversial, they didn’t give one any traction in deciding what sort of accounting we should have. As I listened to the rest of his remarks, I found myself having a similar sentiment about the [...] Read more > >

Revenue Recognition and "Libby Boxes": Research Brainstorming Roundtable

Revenue recognition is one of FASRI’s key target areas for research over the coming year.   We are going to take a big step forward on Tuesday, October 6th, 4pm by laying out some possible approaches to research studies on RevRec.  We will be structuring our discussion around the key independent variables that researchers might have [...] Read more > >

Is Accounting's Conceptual Framework Unique?

During today’s Round Table Discussion, an issue arose as to why (some, many?) accountants feel the need for a conceptual framework.  One contributor noted that Basu and Waymire have a paper that observes other business disciplines (e.g., marketing) do not appear to have conceptual frameworks.  Why accounting? Read more > >

Upcoming Conversations: Microsoft's Bob Laux and U of M's Cathy Shakespeare

We just confirmed a couple of great sessions for office hours: Next week we get a preparer’s perspective on standard setting, from Bob Laux, Senior Director of Financial Accounting and Reporting at Microsoft.  Wednesday, July 22, 11am ET. The following week, Cathy Shakespeare leads a discussion on research opportunities in securitization–but first, she will help [...] Read more > >

  • Page 2 of 2
  • <
  • 1
  • 2