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The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice., Alan J. Richardson 2017 University of Windsor

The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice., Alan J. Richardson

Odette School of Business Publications

This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.


Boundaries Of Home And Work: Social Reproduction And Home-Based Workers In Ahmedabad, India, Natascia Boeri 2016 The Graduate Center, City University of New York

Boundaries Of Home And Work: Social Reproduction And Home-Based Workers In Ahmedabad, India, Natascia Boeri

All Graduate Works by Year: Dissertations, Theses, and Capstone Projects

This dissertation critically questions the use of women’s labor in international development and global capitalism by examining women’s participation in the informal economy, a significant source of work for women in the Global South. Based on ten months of fieldwork in Ahmedabad, India, this study considers women’s experiences with informality when they participate in home-based work, the production of goods for the market in one’s own home. I ask how women’s place-based activities redefine their roles and positions across three spheres of social life: the family, the economy, and civil society (through their participation in ...


The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice., Alan J. Richardson 2016 University of Windsor

The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice., Alan J. Richardson

Alan J Richardson

This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.


Investor Financial Literacy In The Workplace, Jill E. Fisch, Tess Wilkinson-Ryan, Kristin Firth 2016 University of Pennsylvania Law School

Investor Financial Literacy In The Workplace, Jill E. Fisch, Tess Wilkinson-Ryan, Kristin Firth

Jill Fisch

The dramatic shift from traditional pension plans to participant-directed 401(k) plans has increased the decision-making responsibility of individual investors for their own retirement planning. With this shift comes increasing evidence that investors are making poor decisions in choosing how much to save for retirement and in selecting among their investment options. Studies question the value of efforts to improve these decisions through regulatory reforms or investor education.

This article posits that deficiencies in workplace retirement savings cannot be adequately addressed until the reasons for poor investment decisions are better understood. We report the results of a study designed to ...


Vultures Or Vanguards?: The Role Of Litigation In Sovereign Debt Restructuring, Jill E. Fisch, Caroline M. Gentile 2016 University of Pennsylvania Law School

Vultures Or Vanguards?: The Role Of Litigation In Sovereign Debt Restructuring, Jill E. Fisch, Caroline M. Gentile

Jill Fisch

No abstract provided.


The New Federal Regulation Of Corporate Governance, Jill E. Fisch 2016 University of Pennsylvania Law School

The New Federal Regulation Of Corporate Governance, Jill E. Fisch

Jill Fisch

No abstract provided.


The Scope Of Private Securities Litigation: In Search Of Liability Standards For Secondary Defendants, Jill E. Fisch 2016 University of Pennsylvania Law School

The Scope Of Private Securities Litigation: In Search Of Liability Standards For Secondary Defendants, Jill E. Fisch

Jill Fisch

Recent federal court decisions have struggled to apply the Supreme Court's decision in Central Bank v. First Interstate to determine when outside professionals should be held liable as primary violators under section IO(b) of the Securities Exchange Act. In keeping with the Court's current interpretive methodology, Central Bank and its progeny employ a textualist approach. In this Article, Professor Fisch argues that literal textualism is an inappropriate approach for interpreting the federal securities laws generally and misguided in light of legislative developments post-dating the Central Bank decision. Instead, Professor Fisch advocates an approach that weighs Congress 's ...


The Securities Analyst As Agent: Rethinking The Regulation Of Analysts, Jill E. Fisch, Hillary A. Sale 2016 University of Pennsylvania Law School

The Securities Analyst As Agent: Rethinking The Regulation Of Analysts, Jill E. Fisch, Hillary A. Sale

Jill Fisch

No abstract provided.


Teaching Corporate Governance Through Shareholder Litigation, Jill E. Fisch 2016 University of Pennsylvania Law School

Teaching Corporate Governance Through Shareholder Litigation, Jill E. Fisch

Jill Fisch

No abstract provided.


Regulatory Responses To Investor Irrationality: The Case Of The Research Analyst, Jill E. Fisch 2016 University of Pennsylvania Law School

Regulatory Responses To Investor Irrationality: The Case Of The Research Analyst, Jill E. Fisch

Jill Fisch

An extensive body of behavioral economics literature suggests that investors do not behave with perfect rationality. Instead, investors are subject to a variety of biases that may cause them to react inappropriately to information. The policy challenge posed by this observation is to identify the appropriate response to investor irrationality. In particular, should regulators attempt to protect investors from bad investment decisions that may be the result of irrational behavior?

This Article considers the appropriate regulatory response to investor irrationality within the concrete context of the research analyst. Many commentators have argued that analyst conflicts of interest led to biased ...


Relationship Investing: Will It Happen And Will It Work?, Jill E. Fisch 2016 University of Pennsylvania Law School

Relationship Investing: Will It Happen And Will It Work?, Jill E. Fisch

Jill Fisch

No abstract provided.


Fidicuiary Duties And The Analyst Scandals, Jill E. Fisch 2016 University of Pennsylvania Law School

Fidicuiary Duties And The Analyst Scandals, Jill E. Fisch

Jill Fisch

No abstract provided.


From Legitimacy To Logic: Reconstructing Proxy Regulation, Jill E. Fisch 2016 University of Pennsylvania Law School

From Legitimacy To Logic: Reconstructing Proxy Regulation, Jill E. Fisch

Jill Fisch

No abstract provided.


Imprudent Power: Reconsidering U.S. Regulation Of Foreign Tender Offers, Jill E. Fisch 2016 University of Pennsylvania Law School

Imprudent Power: Reconsidering U.S. Regulation Of Foreign Tender Offers, Jill E. Fisch

Jill Fisch

No abstract provided.


Investor Financial Literacy In The Workplace, Jill E. Fisch, Tess Wilkinson-Ryan, Kristin Firth 2016 University of Pennsylvania Law School

Investor Financial Literacy In The Workplace, Jill E. Fisch, Tess Wilkinson-Ryan, Kristin Firth

Jill Fisch

The dramatic shift from traditional pension plans to participant-directed 401(k) plans has increased the decision-making responsibility of individual investors for their own retirement planning. With this shift comes increasing evidence that investors are making poor decisions in choosing how much to save for retirement and in selecting among their investment options. Studies question the value of efforts to improve these decisions through regulatory reforms or investor education.

This article posits that deficiencies in workplace retirement savings cannot be adequately addressed until the reasons for poor investment decisions are better understood. We report the results of a study designed to ...


On Beyond Calpers: Survey Evidence On The Developing Role Of Public Pension Funds In Corporate Governance, Stephen Choi, Jill E. Fisch 2016 NYU Law School

On Beyond Calpers: Survey Evidence On The Developing Role Of Public Pension Funds In Corporate Governance, Stephen Choi, Jill E. Fisch

Jill Fisch

No abstract provided.


Measuring Efficiency In Corporate Law: The Role Of Shareholder Primacy, Jill E. Fisch 2016 University of Pennsylvania Law School

Measuring Efficiency In Corporate Law: The Role Of Shareholder Primacy, Jill E. Fisch

Jill Fisch

The shareholder primacy norm defines the objective of the corporation as maximization of shareholder wealth. Law and economics scholars have incorporated the shareholder primacy norm into their empirical analyses of regulatory efficiency. An increasingly influential body of scholarship uses empirical methodology to evaluate legal rules that allocate power within the corporation. By embracing the shareholder primacy norm, empirical scholars offer normative assessments about regulatory choices based on the effect of legal rules on measures of shareholder value such as stock price, net profits, and Tobin’s Q.

This Article challenges the foundations of using the shareholder primacy norm to judge ...


Criminalization Of Corporate Law: The Impact On Shareholders And Other Constituents, Jill E. Fisch 2016 University of Pennsylvania Law School

Criminalization Of Corporate Law: The Impact On Shareholders And Other Constituents, Jill E. Fisch

Jill Fisch

No abstract provided.


Does Analyst Independence Sell Investors Short?, Jill E. Fisch 2016 University of Pennsylvania Law School

Does Analyst Independence Sell Investors Short?, Jill E. Fisch

Jill Fisch

Regulators responded to the analyst scandals of the late 1990s by imposing extensive new rules on the research industry. These rules include a requirement forcing financial firms to separate investment banking operations from research. Regulators argued, with questionable empirical support, that the reforms were necessary to eliminate analyst conflicts of interest and ensure the integrity of sell-side research.

By eliminating investment banking revenues as a source for funding research, the reforms have had substantial effects. Research coverage of small issuers has been dramatically reduced—the vast majority of small capitalization firms now have no coverage at all. The market for ...


Class Action Reform: Lessons From Securities Litigation, Jill E. Fisch 2016 University of Pennsylvania Law School

Class Action Reform: Lessons From Securities Litigation, Jill E. Fisch

Jill Fisch

No abstract provided.


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