Follow up to round table on Reg FD
We had a great discussion about Reg FD and foreign filers on Tuesday. If you were not able to attend, I encourage you to view the archive. When you do so, you will notice several text comments from...
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Stephen Penman Leads Roundtable Discussion
You may know Columbia Business School Professor Stephen Penman as the 14th-most downloaded author on SSRN. Or you might know him as a Director of the Center for Excellence in Accounting and Security...
View ArticleTribalism in Science
You are probably aware that someone has (apparently illegally) published email correspondence involving climate scientists at the University of East Anglia. This prompts me to think of writing two...
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...
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Roundtable Discussion: Stephen Ryan
Stephen Ryan (NYU) joins FASRI to talk about his recent research on the fair value option in the banking industry. Stephen is one of the most respected accounting academics studying banking and...
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...
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 ArticleWhat Would an Unregulated Stock Market Look Like?
In a paper just posted on SSRN, Cornell PhD student Young-Jun Cho and I assess the performance of a stock market called SLCapex. From the abstract: SLCapex is a stock exchange owned and operated by...
View ArticleFASRI Roundtable: XBRL
In my last FASRI blog post, I stated that XBRL represents a significant paradigm shift in financial reporting and analysis from paper/PDF based financial statements to electronic data that can be...
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