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Selected Works

Shyam Sunder

Selected Works

Articles 1 - 30 of 194

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Value, Creation, Distribution, And Integrated Financial Reporting, Shyam Sunder Jan 2017

Value, Creation, Distribution, And Integrated Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Building Social Sciences With Human And Artificial Agent Experiments, Shyam Sunder Jan 2017

Building Social Sciences With Human And Artificial Agent Experiments, Shyam Sunder

Shyam Sunder

No abstract provided.

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Risk In Accounting, Shyam Sunder Dec 2016

Risk In Accounting, Shyam Sunder

Shyam Sunder

Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms, and rules help people decide, and also determine how they decide in such environment. Diverse normative theories and descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful, and celebrated proponent of market values, while Ijiri did the same for historical costs. Elements of accounting theory that diverge in their emphases on historical cost versus market values can be linked to the divergence in the theories of risk and decision making. This largely unrecognized link between the …

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What Is Better Accounting?, Shyam Sunder Oct 2016

What Is Better Accounting?, Shyam Sunder

Shyam Sunder

No abstract provided.

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Sustainble Growth: Managing For Profits In The Long Run, Shyam Sunder Oct 2016

Sustainble Growth: Managing For Profits In The Long Run, Shyam Sunder

Shyam Sunder

No abstract provided.

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What Is Better Accounting?, Shyam Sunder Oct 2016

What Is Better Accounting?, Shyam Sunder

Shyam Sunder

No abstract provided.

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Sustainable Growth Managing For Profits In The Long Run, Shyam Sunder Oct 2016

Sustainable Growth Managing For Profits In The Long Run, Shyam Sunder

Shyam Sunder

No abstract provided.

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Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder Sep 2016

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

Since the passage of the US federal securities laws more than eight decades ago, much regulatory effort has been devoted to improving financial reporting in business, government and not-for-profit organizations. Yet, evidence on improvements or abatement of misreporting by error or intent remains scarce. In the context of this experience, it may be useful to explore what we might mean by better financial reporting, and how we might define and implement processes to move in that direction. A broad agreement on the way ahead seems necessary to make progress.

Creating and sustaining institutions that follow a stable and conservative process …

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An Invitation To Accounting - Aggregation, Shyam Sunder Aug 2016

An Invitation To Accounting - Aggregation, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Institutions, Shyam Sunder Aug 2016

An Invitation To Accounting - Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.

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Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder Aug 2016

Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Time And Risk, Shyam Sunder Aug 2016

An Invitation To Accounting - Time And Risk, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Policy, Shyam Sunder Aug 2016

An Invitation To Accounting - Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Causation And Choice, Shyam Sunder Jul 2016

An Invitation To Accounting - Causation And Choice, Shyam Sunder

Shyam Sunder

No abstract provided.

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Speculation And Price Indeterminacy In Financial Markets, Shyam Sunder Jun 2016

Speculation And Price Indeterminacy In Financial Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Simple Agents Intelligent Markets, Shyam Sunder Jun 2016

Simple Agents Intelligent Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Simple Agents, Intelligent Markets, Shyam Sunder Mar 2016

Simple Agents, Intelligent Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Better Financial Reporting: Meanings And Means1, Shyam Sunder Mar 2016

Better Financial Reporting: Meanings And Means1, Shyam Sunder

Shyam Sunder

What is the meaning of better corporate financial reporting? How can financial reporting be improved? There are many claims of shortcomings of financial reporting. Conflicts among these claims point to the political elements of the problem inherent in collective choice in a society. Since “better” depends on the interest group whose perspective is chosen for analysis, politics lies at the heart of accounting policy. The set of possible means of arriving to any agreed upon meaning of “better” includes not only regulation, but also social norms and market competition. Judiciously combining all three approaches, instead of relying on any one …

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Technology, Cost, Structure And Failure Of Banking Regulation, Shyam Sunder Jul 2015

Technology, Cost, Structure And Failure Of Banking Regulation, Shyam Sunder

Shyam Sunder

No abstract provided.

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Investment Horizons And Inedeterminancy In Financial Markets, Shyam Sunder Jun 2015

Investment Horizons And Inedeterminancy In Financial Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Experiments With Minimally Intelligent Agents And Minimal Institutions: Structure And Behavior, Shyam Sunder Jun 2015

Experiments With Minimally Intelligent Agents And Minimal Institutions: Structure And Behavior, Shyam Sunder

Shyam Sunder

No abstract provided.

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Laboratory Experiments In Economics: Coming Of Age, Shyam Sunder Jun 2015

Laboratory Experiments In Economics: Coming Of Age, Shyam Sunder

Shyam Sunder

No abstract provided.

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Trade-Off Of Short-Term Trading: Liquidity Vs. Efficiency, Shyam Sunder Jun 2015

Trade-Off Of Short-Term Trading: Liquidity Vs. Efficiency, Shyam Sunder

Shyam Sunder

No abstract provided.

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Investment Horizons And Indeterminancy In Financial Markets, Shyam Sunder Jun 2015

Investment Horizons And Indeterminancy In Financial Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Risky Curves: On The Empirical Failure Of Expected Utility, Shyam Sunder May 2015

Risky Curves: On The Empirical Failure Of Expected Utility, Shyam Sunder

Shyam Sunder

No abstract provided.

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Higher Education: Options For India And India Inc, Shyam Sunder Jan 2015

Higher Education: Options For India And India Inc, Shyam Sunder

Shyam Sunder

No abstract provided.

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Measuring Risk In Business And Economics: Possiblity Of Loss Or Dispersion Of Outcomes, Shyam Sunder Jan 2015

Measuring Risk In Business And Economics: Possiblity Of Loss Or Dispersion Of Outcomes, Shyam Sunder

Shyam Sunder

No abstract provided.

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Measuring Risk In Business And Economics: Possibility Of Loss Or Dispersion Of Outcomes, Shyam Sunder Dec 2014

Measuring Risk In Business And Economics: Possibility Of Loss Or Dispersion Of Outcomes, Shyam Sunder

Shyam Sunder

No abstract provided.

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Challenges Of Social Science In Research Management, Shyam Sunder Dec 2014

Challenges Of Social Science In Research Management, Shyam Sunder

Shyam Sunder

No abstract provided.

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Measuring Risk In Business And Economics: Possibility Of Loss Or Dispersion Of Outcomes?, Shyam Sunder Oct 2014

Measuring Risk In Business And Economics: Possibility Of Loss Or Dispersion Of Outcomes?, Shyam Sunder

Shyam Sunder

No abstract provided.

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