We look at the ESG practices of the US’s top 100 private equity firms, representing more than $1.5 trillion of committed capital and directly employs 12 million individuals in the United States. We find that the ESG practices, and their corresponding disclosures, significantly lag behind that...

Standards and conceptual issues -- Fair value and the conceptual framework -- Fair value accounting : a standard setting perspective -- Have the standard setters gone too far, or not far enough, with fair value accounting? -- Shareholder value, financialization and accounting regulation : making...