Disclosure Framework Update

The FASB’s Disclosure Framework team is close to issuing an Invitation to Comment, which will present the staff’s thinking on this important project.  While this is a FASB only project, there are several other bodies that are watching the project closely, including the IASB and SEC.  This post provides a brief update on the project [...] Read more > >

Pragmatics, Implicature and The Efficiency of Elevated Disclosure

Pragmatics, Implicature and The Efficiency of Elevated Disclosure, an article now posted on SSRN that sprang from my thoughts about the FASB’s Disclosure Framework Project, which I discussed in my presentation on the Theories of Disclosure panel at the 2011 AAA Meetings in Denver. Here is the abstract: This paper uses a Pragmatic theory of [...] Read more > >

If you file it (on EDGAR), will they come?

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The Magical Number Seven

I’m not trained in behavioral economics, but I recognize the potential that this research methodology can have on standard setting.  Recently, the Miller paper was informally discussed among some FASB staff as to whether it might have implications for the FASB’s disclosure framework project.  That discussion is the impetus for this post, which requests information [...] Read more > >

Does Revenue Cause a Firm’s Wealth To Rise?

I have been spending most of 2011 immersed in managerial accounting as I completely rework my course on that topic from the ground up.  This has led me to rethink the Conceptual Framework as well.  One of the most striking differences between the managerial accountant’s and financial accountant’s approaches seems to be that the former [...] 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 > >

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 > >

Audio for Disclosure Framework Roundtable

The audio podcast for the disclosure framework roundtable is available here. As a bit of personal commentary, I find it interesting to think of a comprehensive disclosure framework in the context of the recent research on textual analysis, in which researchers use computer programs to process the non-financial/non-tabular content of annual reports, other SEC filings [...] Read more > >

Reminder and slides: Disclosure Framework Round Table at 4pm Eastern on Wed. 2/23

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 > >

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