Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

2011

Selected Works

Shyam Sunder

Articles 1 - 19 of 19

Full-Text Articles in Business

Corporate Disclosure: A Symposium, Shyam Sunder Dec 2011

Corporate Disclosure: A Symposium, Shyam Sunder

Shyam Sunder

Gregory (Scotland Yard detective): Is there any other point to which you would wish to draw my attention? Holmes: To the curious incident of the dog in the night-time. Gregory: The dog did nothing in the night-time. Holmes: That was the curious incident. 2 As an organization of over eight thousand, the American Accounting Association has been dedicated to thought leadership for almost a century. Its members create, critically evaluate and debate, and disseminate new ideas where they may be selectively absorbed into public policy and professional practice over time. As thought leaders, AAA members do not confine themselves to …

Go to article

Matching Expectations: Source Of Decline And Remedy For Wealth Of Societies, Shyam Sunder Dec 2011

Matching Expectations: Source Of Decline And Remedy For Wealth Of Societies, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder Dec 2011

Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder

Shyam Sunder

Attempts to improve financial reporting by adding clarity to its rules and standards through issuance of interpretations and guidance also serve to furnish a better roadmap for evasion through financial engineering. Thus, paradoxically, regulation of financial reporting becomes a victim of its own pursuit of clarity. The interplay between rules written to govern preparation and auditing of financial reports on one hand, and financial engineering of securities to manage the appearance of financial reports on the other, played a significant role in the financial crisis of the recent years. Fundamental rethinking about excessive dependence of financial reporting on written rules …

Go to article

Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder Dec 2011

Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Analyzing Companies And Industries, Shyam Sunder Sep 2011

Analyzing Companies And Industries, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Jonathan Glover, Karim Jamal, James Ohlson, Stephen Penman, Shyam Sunder, Eiko Tsujiyama Sep 2011

Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Jonathan Glover, Karim Jamal, James Ohlson, Stephen Penman, Shyam Sunder, Eiko Tsujiyama

Shyam Sunder

We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks vs. flows, ex-ante vs. ex post, conventions vs. economic substance, and topdown design vs. bottom-up evolution as sources of accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases one side (e.g., stocks) is easier to measure in a reliable manner, while the other side (e.g., flows) is easier to measure in other instances. We suggest that financial reporting would benefit from a willingness to pay attention to, and find compromise between both sides of these tensions; …

Go to article

Financial Reporting: Roles Of Written And Unwritten Requirements, Shyam Sunder Jun 2011

Financial Reporting: Roles Of Written And Unwritten Requirements, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder Jun 2011

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Ifrs Monopoly: Pied Piper Of Financial Reporting., Shyam Sunder May 2011

Ifrs Monopoly: Pied Piper Of Financial Reporting., Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Allowing Financial Reporting Standards To Compete Ii (In Japanese), Shyam Sunder Apr 2011

Allowing Financial Reporting Standards To Compete Ii (In Japanese), Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

A Conductor Of Wisdom, An Interview With Professor Ishikawa (In Japanese), Shyam Sunder Apr 2011

A Conductor Of Wisdom, An Interview With Professor Ishikawa (In Japanese), Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Rethinking Capitalism: Whose Income And Whose Value?, Shyam Sunder Apr 2011

Rethinking Capitalism: Whose Income And Whose Value?, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Statistical Studies Of Accounting And Stock Markets, Shyam Sunder Mar 2011

Statistical Studies Of Accounting And Stock Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Better Corporate Management: What, Why And How?, Shyam Sunder Mar 2011

Better Corporate Management: What, Why And How?, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Grand Design For Sustaining Civilization, Shyam Sunder Feb 2011

Grand Design For Sustaining Civilization, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Value Of The Firm, Shyam Sunder Feb 2011

Value Of The Firm, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Ifrs Monopoly: Pied Piper Of Financial Reporting, Shyam Sunder Feb 2011

Ifrs Monopoly: Pied Piper Of Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder Dec 2010

The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Rethinking Capitalism: What About Public Goods?, Shyam Sunder Dec 2010

Rethinking Capitalism: What About Public Goods?, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article