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Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism

Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151

Persistent link: https://www.econbiz.de/10013261774

Unreliable Accounts : How Regulators Fabricate Conceptual Narratives to Diffuse Criticism

Ramanna, Karthik - 2018

In 2010, the U.S. accounting rulemaker (FASB) updated its longstanding constitution to eliminate “reliability” as a fundamental accounting property. FASB argued that “reliability” was misunderstood in practice and that this amendment clarified its original intent. Drawing on primary...

Persistent link: https://www.econbiz.de/10012913757

Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism : a response to Karthik Ramanna

Haslam, Colin - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 233-238

Persistent link: https://www.econbiz.de/10013262567

"Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism" by Karthik Ramanna : a comment on ideological capture

Palea, Vera - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 239-246

Persistent link: https://www.econbiz.de/10013262627

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Is the SEC captured? : evidence from comment-letter reviews

Heese, Jonas; Khan, Mozaffar; Ramanna, Karthik - In: Journal of accounting & economics 64 (2017) 1, pp. 98-122

Persistent link: https://www.econbiz.de/10011775881