How True or Fair is “True and Fair”?
One of the topics that came up in last week’s Round Table on Alternative Conceptual Frameworks was a discussion of the true and fair override. It came up when we were talking about one difference...
View ArticleFASB-Friendly Research Report on Financial Statement Presentation
To prepare for tomorrow’s round table discussion (Wed Sept 2, 11am ET) on FASRI’s Financial Statement Presentation research, take a look at this report on an experiment I conducted with Frank Hodge,...
View ArticleCall for Research Consultants: Revenue Recognition
The Financial Accounting Standards Research Initiative (FASRI) is issuing an open call for academic researchers to serve as Research Consultants for a Revenue Recognition Research Project. Research...
View ArticleRound Table: Funding Opportunities for Research on Revenue Recognition
As posted here, FASRI is issuing a call for research consultants to conduct revenue recognition studies. This call is a little different from the usual ‘call for proposals’ because applicants must be...
View ArticleIf you believe what you read in the scientific literature, you shouldn’t...
The paradoxical title of this post is quoted from this article in Science News about the inconsistent and often inappropriate use of statistics in academic research. I would strongly recommend every...
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Round Table Discussion on Information Risk and Fair Value
On Wednesday, April 14th, 11 am ET, we will be joined by Eddie Riedl (Harvard University). Eddie will discuss on-going research relating to fair value accounting. This will include a paper co-authored...
View ArticleResearch Rankings by Topic and Methodology
Just this morning, a team of researchers went live with a website that ranks accounting programs’ research by topic and methodology. If you’ve ever wondered which accounting programs are the strongest...
View ArticleWhy powerful people are (sometimes) better liars
In a May 2010 Harvard Business Review article, Dana Carney (assistant professor at Columbia University) answers questions about her research that examines the relationship between a sense of power and...
View ArticleManipulating relevance
As most FASRI followers are aware, the IASB and FASB are revising their Conceptual Frameworks. The new and old frameworks posit that relevance of information for making decisions is a key attribute...
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