Summary of discussions on accounting standards for risk disclosures at the 1997 conference, suggesting academic research influences accounting debates.
Opinion. Provides a summary of the `Risk and Financial Reporting' sessions at the 1997 conference sponsored by the American Accounting Association (AAA) and the Financial Accounting Standards Board (FASB). Effect of academic research on accounting debates; Evaluation of accounting standards for risk disclosures in financial statements.
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Schrand et al. (1998) studied this question.
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