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Financial engineering and the arms race between accounting standard setters and preparers

Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295

Persistent link: https://www.econbiz.de/10011304163

Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers

Dye, Ronald A. - 2015

This essay analyzes some problems that accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and...

Persistent link: https://www.econbiz.de/10013019577

Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers

Dye, Ronald A. - 2015

This essay analyzes some problems accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and...

Persistent link: https://www.econbiz.de/10013032211

Regulatory competiton among accounting standards within and across international boundaries

Sunder, Shyam - In: Journal of accounting and public policy 21 (2002) 3, pp. 219-234

Persistent link: https://www.econbiz.de/10001711529

IFRS monopoly : the pied piper of financial reporting

Sunder, Shyam - In: Accounting and business research : a research quarterly … 41 (2011) 3, pp. 291-306

Persistent link: https://www.econbiz.de/10009260903

IFRS and the accounting consensus

Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111

Persistent link: https://www.econbiz.de/10009523103

Paradox of writing clear rules : interplay of financial reporting standards and engineering

Sunder, Shyam - In: The Japanese accounting review : TJAR 1 (2011), pp. 119-130

Persistent link: https://www.econbiz.de/10011298276

Rethinking financial reporting : standards, norms and institutions

Sunder, Shyam (ed.) - 2016

Persistent link: https://www.econbiz.de/10011628423

Why not allow FASB and IASB standards to compete in the US?

Dye, Ronald A.; Sunder, Shyam - In: Developments in the international harmonization of …, (pp. 389-403). 2004

Persistent link: https://www.econbiz.de/10002129047

Why Not Allow the Fasb and IASB Standards to Compete in the U.S.?

Dye, Ronald A.; Sunder, Shyam - 2001

This paper discusses arguments for and against introducing competition into the accounting standard-setting process in the U.S. by allowing individual corporations to issue financial reports prepared in accordance with either FASB or IASB rules. The paper examines several arguments supporting...

Persistent link: https://www.econbiz.de/10014124466