. Forecasting of future financial outcomes depends on two kinds of information: current accounting data - earnings, book value, and …

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

This paper proposes a method for valuing a firm's debt and equity that relies on readily-accessible current accounting … data applied in an easily understood and intuitively appealing manner and which addresses the impact of a firm's accounting …