Discussion of 'How does changing measurement change management behaviour? A review of the evidence'

Article Abstract:

Accounting standards changes bring about behavioral changes, though not exclusively for economic purposes. There is a need for fundamental change in accounting and reporting practices to give management and investors better understanding. Standard setters should work towards harmonized, high quality, decision-useful accounting standards.

Reporting & Disclosure, Financial Regulation & Reporting, Financial disclosure

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Discussion of 'Is fair value accounting information relevant and reliable? Evidence from capital market research'

Article Abstract:

Landsman's paper raises questions about the factors that affect the reliability of fair value information. Whether it is sector-specific, or whether it is dependent on the assets and liabilities remain to be answered.

Asset Valuation & Distribution, College teachers, College faculty, Works, Investors, Asset valuation, Landsman, Wayne R.

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Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK

Article Abstract:

The problems that United Kingdom government faces in setting accounting standards are discussed. The concerns of the UK government relating to accounting of the Private Finance Initiative are also discussed.

Government expenditures, Capital funds & cash flow, Analysis, Accounting and auditing, Government spending policy, Private sector, Government finance

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