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Why Fair Value Is the Rule: The Changing Nature of Standard Setters

Karthik Ramanna

in Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.003.0005
Subject:
Economics and Finance, Financial Economics

With auditors and industrial companies focused on their own interests in accounting rulemaking, can we rely on the FASB regulators themselves to represent the public interest? Chapter 5 explores this ... More


Aspects of the Future in Accounting: The Use of Market Prices and “Fair Values” in Financial Reports

Michael Bromwich

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0002
Subject:
Economics and Finance, Financial Economics

Some arguments are examined for incorporating into accounting reports further estimates or predictions of the future, and items that embed future cash flows. After an introduction (Section 1), ... More


The Shrinking Big N: Rule-Making Incentives of the Tightening Oligopoly in Auditing

Karthik Ramanna

in Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter provides evidence on the role of auditors in accounting rulemaking – particularly the Big Four audit firms that dominate the industry. These large audit firms are among the few players ... More


 Why and How Audited Financial Accounting Statements Are Useful

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0002
Subject:
Economics and Finance, Financial Economics

Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial ... More


Corporate Transformation and Employee Pensions

Adam D. Dixon

in The New Geography of Capitalism: Firms, Finance, and Society

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199668236
eISBN:
9780191781957
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199668236.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, Political Economy

This chapter considers the changing role of the firm in systems of social protection. It does so through an examination of how and why firms have pulled back significantly in their provision of ... More


Hedge Fund Liquidation and Hedge Fund Influence on the General Market

Douglas Cumming, Na Dai, and Sofia A. Johan

in Hedge Fund Structure, Regulation, and Performance around the World

Published in print:
2013
Published Online:
May 2013
ISBN:
9780199862566
eISBN:
9780199332762
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199862566.003.0010
Subject:
Economics and Finance, Financial Economics

Chapter 10 discusses the survival of hedge funds. By analyzing what causes the failure of hedge funds, it is hoped that a better understanding of the risks in the hedge fund industry is developed.


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