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Articles 31 - 60 of 226

Full-Text Articles in Business

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.


Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder Jun 2015

Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.


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.


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.


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.


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.


Better Financial Reporting: Meanings And Means, Shyam Sunder May 2015

Better Financial Reporting: Meanings And Means, Shyam Sunder

Shyam Sunder

No abstract provided.


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.


Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder May 2015

Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Regulation For A Better Society, Shyam Sunder May 2015

Financial Regulation For A Better Society, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder Apr 2015

Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.


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.


Accounting By Rules Or Social Norms?, Shyam Sunder Jan 2015

Accounting By Rules Or Social Norms?, Shyam Sunder

Shyam Sunder

No abstract provided.


Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder Dec 2014

Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder

Shyam Sunder

No abstract provided.


Valuation Of Equity And Investment Decisions, Shyam Sunder Dec 2014

Valuation Of Equity And Investment Decisions, Shyam Sunder

Shyam Sunder

No abstract provided.


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.


Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Ronald Dye, Jonathan Glover, Shyam Sunder Oct 2014

Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Ronald Dye, Jonathan Glover, Shyam Sunder

Shyam Sunder

This essay analyzes some problems accounting standard setters confront in erecting barriers to managers bent on boosting their firms’ financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and standard setters. It starts by discussing the history of lease accounting to illustrate the institutional disadvantage of standard setters relative to preparers in their speeds of response. Then, the essay presents a general theorem which shows that, independent of how accounting standards are written, it is impossible to eliminate all FE efforts of preparers. It also discusses the desirability of choosing accounting …


How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder May 2014

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 May 2014

Role Of Accounting In Managing Risk, Shyam Sunder

Shyam Sunder

No abstract provided.


Statistical Inference In Accounting Research, Shyam Sunder Apr 2014

Statistical Inference In Accounting Research, Shyam Sunder

Shyam Sunder

No abstract provided.


Accounting And Control For Mbas, Shyam Sunder Feb 2014

Accounting And Control For Mbas, Shyam Sunder

Shyam Sunder

No abstract provided.


Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder Dec 2013

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 …


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.


Building Research Culture, Shyam Sunder Nov 2013

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder Sep 2013

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder

Shyam Sunder

No abstract provided.


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

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

Shyam Sunder

No abstract provided.


Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis, Shyam Sunder Jun 2013

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis, Shyam Sunder

Shyam Sunder

No abstract provided.