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Articles 1 - 8 of 8

Full-Text Articles in Business

Financial Reporting And Economic Development, Shyam Sunder Dec 2013

Financial Reporting And Economic Development, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Reporting And Economic Development, Shyam Sunder Dec 2013

Financial Reporting And Economic Development, Shyam Sunder

Shyam Sunder

No abstract provided.


Accounting For Policy In Accounting, Economics And Law, Shyam Sunder Nov 2013

Accounting For Policy In Accounting, Economics And Law, Shyam Sunder

Shyam Sunder

No abstract provided.


Building Research Culture, Shyam Sunder Nov 2013

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.


Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder May 2013

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder

Shyam Sunder

No abstract provided.


The Problem Of Improving Financial Reporting., Shyam Sunder May 2013

The Problem Of Improving Financial Reporting., Shyam Sunder

Shyam Sunder

Improving financial reporting calls for achieving a fine balance between codification of accounting rules, and development of norms whose enforcement depends on judgment about shared values and expectations in society. Over the past century, financial reporting has pursued codification in excess with unfortunate consequences. Development of mathematical finance and concomitant financial engineering makes written rules of accounting almost instantaneously obsolete through creation of new transactions and instruments. A more open system in which multiple standard setting bodies compete with one another to attract following among the preparer and user communities may help keep financial reporting useful. 


Ifrs Monopoly: Pied Piper Of Financial Accounting, Shyam Sunder Jan 2013

Ifrs Monopoly: Pied Piper Of Financial Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.


How Do Regulatory Reforms To Enhamce Audito Independence Work In Practice?, Krista Fiolleau, Kris Hoang, Karim Jamal, Shyam Sunder Dec 2012

How Do Regulatory Reforms To Enhamce Audito Independence Work In Practice?, Krista Fiolleau, Kris Hoang, Karim Jamal, Shyam Sunder

Shyam Sunder

No abstract provided.