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Knowing What Others Know : Common Knowledge, Accounting, and Capital Markets
Sunder, Shyam - 2010
The concept of common knowledge concerning higher orders of knowledge has seen exciting new developments in the fields of philosophy, game theory, statistics, economics and cognitive science in the recent decades. Even though information lies at the heart of accounting and capital markets...
Persistent link: https://www.econbiz.de/10012717923
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Knowing What Others Know : Common Knowledge, Accounting, and Capital Markets
Sunder, Shyam - 2003
The concept of common knowledge concerning higher orders of knowledge has seen exciting new developments in the fields of philosophy, game theory, statistics, economics and cognitive science in the recent decades. Even though information lies at the heart of accounting and capital markets...
Persistent link: https://www.econbiz.de/10012786795
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Monopoly or Competition : Standard Setting in the Private and Public Sector
Jamal, Karim - 2014
which standards are set (monopoly versus competition). We present some data on how standards are set by Government SSOs and … sanctions, the threshold of agreement required for standards adoption, and standards competition. In Section 3, we provide data … on standards competition in the economy. This includes a case study of internet telephony where competing SSOs have …
Persistent link: https://www.econbiz.de/10012709185
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Monopoly versus Competition in Setting Accounting Standards
Jamal, Karim - 2015
-oriented SSOs to assess the role of competition. We also provide a case study of monopoly and competitive standards in telephony … the telephone industry. Thanks to this standards competition, we enjoy free video internet calling and massive cost …
Persistent link: https://www.econbiz.de/10013033172
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Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering
Sunder, Shyam - In: The Japanese Accounting Review 1 (2011) December, pp. 119-130
Attempts to improve financial reporting by adding clarity to its rules and standards through issuance of interpretations and guidance also serve to furnish a better roadmap for evasion through financial engineering. Thus, paradoxically, regulation of financial reporting becomes a victim of its...
Persistent link: https://www.econbiz.de/10010552606
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Accounting: Labor, Capital and Product Markets
Sunder, Shyam - School of Management, Yale University - 2003
Accounting practices differ across geographic and political boundaries, across sectors of the economy within these boundaries, and across types of organizations. Globalization exerts a homegenizing force across the political and jurisdictional boundaries with mixed consequences. The development...
Persistent link: https://www.econbiz.de/10005586972
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Rethinking the Structure of Accounting and Auditing
Sunder, Shyam - School of Management, Yale University - 2003
auditing declined under the governmental push to increase competition in that industry beginning with the late seventies …
Persistent link: https://www.econbiz.de/10005587141
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Statistical studies of financial reports and stock markets
Sunder, Shyam - In: Journal of capital markets studies 1 (2017) 1, pp. 5-9
Purpose - The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports. Design/methodology/approach - Analytical writing. Findings - It is often claimed that statistical studies of co-variation...
Persistent link: https://www.econbiz.de/10012063520
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Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research
Sunder, Shyam - 2010
When transactions have multiple attributes, achieving uniformity in their classification depends on whether similarities or dissimilarities are of interest; uniformity with respect to both is not possible. The pursuit of uniform written standards at the expense of social norms diminishes the...
Persistent link: https://www.econbiz.de/10014197843
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'True and Fair' as the Moral Compass of Financial Reporting
Sunder, Shyam - 2011
Experience with the 75 years of development of, and increasing reliance on, written standards of corporate financial reporting suggests that balancing them with community’s social norms may be a better option. “True and fair” override of written standards could serve as the moral compass...
Persistent link: https://www.econbiz.de/10014202834