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- Faculty Publications (32)
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- 05 Jun 2012
- First Look
First Look: June 5
professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB members... View Details
Keywords: Sean Silverthorne
- 23 Jan 2006
- Research & Ideas
Financial Reporting Goes Global
IASB is working closely with the FASB to converge the U.S. and IAS standards. The Securities and Exchange Commission has even considered letting foreign companies list on U.S. exchanges using IAS. Q: What position do you encourage the... View Details
- 15 Jun 2010
- First Look
First Look: June 15
Conservative? Towards a Theory of the Role of Standard Setters in Standard Setting Authors:Abigail McIntosh Allen and Karthik Ramanna Abstract We investigate the role of standard setters in a standard setting. In particular, we examine how the backgrounds and personal... View Details
Keywords: Martha Lagace
- 16 Aug 2011
- First Look
First Look: August 16
http://www.hbs.edu/research/facpubs/workingpapers/papers1112.html#wp12-005 Cases & Course MaterialsAccounting for Catastrophes: BP PLC and Union Carbide Corporation (A) David F. HawkinsHarvard Business School Case 111-062 The IASB and View Details
Keywords: Sean Silverthorne
- 12 Jul 2011
- First Look
First Look: July 12
standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The current fair value of goodwill is unverifiable because it depends in part on management's future... View Details
Keywords: Carmen Nobel
- 16 Jun 2009
- First Look
First Look: June 16
use is predictable. We conclude that the convergence project between the FASB and IASB should be dismantled and that competition between the two bodies would be the most practical means of achieving an economic GAAP. ... View Details
Keywords: Martha Lagace
- 21 Jun 2011
- First Look
First Look: June 21
Standard Setters in Standard Setting Authors: Abigail M. Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting. In particular, we examine how FASB members' and SEC... View Details
Keywords: Sean Silverthorne
- 01 Dec 2009
- News
An Action Plan for Economic Recovery
and we made believe that the sponsors, the biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB Financial... View Details
- 01 Sep 2009
- First Look
First Look: September 1
prices in liquid secondary markets, but caution against expanding fair values to areas such as intangibles where they could be used opportunistically. We conclude that rather than converging U.S. GAAP with IFRS, competition between the View Details
Keywords: Martha Lagace
- 04 Aug 2009
- First Look
First Look: August 4
converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP to better respond to market forces. Patent Policy, Patent Pools, and the Accumulation of Claims in Sequential Innovation Authors:Gastón Llanes and... View Details
Keywords: Martha Lagace
- 16 Mar 2010
- First Look
First Look: March 16
values in circumstances where these are based on observable prices in liquid secondary markets but caution against expanding fair values to financial reporting more generally. We conclude that rather than converging U.S. GAAP with IFRS, competition between the View Details
Keywords: Martha Lagace
- 23 Feb 2011
- First Look
First Look: Feb. 23
what the company should do to forestall some of the problems plaguing the fast food industry in the West. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/511040-PDF-ENG BonneSante S.A. David F. HawkinsHarvard Business School Case 111-063 IASB and View Details
Keywords: Sean Silverthorne
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB [Financial Accounting Standards Board] has overacted by... View Details
- 05 Oct 2010
- First Look
First Look: October 5, 2010
Working PapersTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting. In particular, we examine how View Details
Keywords: Sean Silverthorne
- 20 Jan 2015
- First Look
First Look: January 20
over the first thirty-four years of the FASB (1973-2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected litigation and regulatory costs; catering to clients' preferences for... View Details
Keywords: Sean Silverthorne
- 28 Sep 2010
- First Look
First Look: September 28, 2010
competition between the FASB and the IASB would allow GAAP to better respond to market forces. Download the paper: http://intranet.hbs.edu/dept/drfd/papers/0809/09-137.pdf Vertical Merger, Collusion, and Disruptive Buyers Authors:Volker... View Details
Keywords: Sean Silverthorne
- 13 Jul 2010
- First Look
First Look: July 13
between the FASB and the IASB would allow GAAP to better respond to market forces. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1413775 The Effect of Market Leadership in Business Process Innovation: The Case(s)... View Details
Keywords: Martha Lagace
- 05 Feb 2008
- First Look
First Look: February 5, 2008
evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling... View Details
Keywords: Martha Lagace