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Full-Text Articles in Business
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
Shyam Sunder
No abstract provided.
Role Of Accounting In Managing Risk, Shyam Sunder
Statistical Inference In Accounting Research, Shyam Sunder
Statistical Inference In Accounting Research, Shyam Sunder
Shyam Sunder
No abstract provided.
Accounting And Control For Mbas, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, 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 an 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 …