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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

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10003940201

Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

Unreliable accounts : governing behind a veil

Williams, Paul F. - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 211-231

Persistent link: https://www.econbiz.de/10013261795

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

Towards an understanding of the role of standard setters in standard setting

Allen, Abigail; Ramanna, Karthik - In: Journal of Accounting and Economics 55 (2013) 1, pp. 66-90

We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...

Persistent link: https://www.econbiz.de/10011043078

Accounting for carbon offsets : establishing the foundation for carbon-trading markets

Kaplan, Robert S.; Ramanna, Karthik; Roston, Marc - 2023

Persistent link: https://www.econbiz.de/10013556738