Reminder and slides: Disclosure Framework Round Table at 4pm Eastern on Wed....
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...
View ArticleAudio 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...
View ArticleRobert 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,...
View ArticleRuss 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...
View ArticleBotosan & 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...
View ArticleDoes 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...
View ArticleThe 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...
View ArticleIf you file it (on EDGAR), will they come?
The Demand for Mandatory Disclosure: Evidence from Investors’ Use of the EDGAR Database,” and is coauthored by Michael Drake (BYU), Darren Roulstone (OSU), and Jacob Thornock (Univ. of Washington). The...
View ArticlePragmatics, 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...
View ArticleDisclosure 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...
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