Performance evaluation with multiple tasks and multiple measures is a favorite indoor sport, replete with coaches, clinics and Monday morning quarterbacks. Here we tweak the familiar LEN setting to exhibit a modest reluctance to feed it an ever increasing supply of measures

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...

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...