Policy Research

Industry Studies

Industry Studies are intended to provide readers with a comprehensive review of the pertinent accounting conventions, academic literature, and approaches to security analysis.

White Paper Projects

In these projects, the best thinking and practices are brought to bear on a significant issue. A "White Paper" project is in-depth and comprehensive, aimed towards those familiar with the topic at hand--e.g., standard-setters, regulators, CFOs and professional accountants. Because of the nature of these projects, they are time-intensive, and can take up to a year to complete.

Policy Brief Series

In order to reach a broader audience, we have a "Policy Brief" series; these articles are a shorter, less detailed presentation of a White Paper. Policy Briefs may focus on a specific section or the overall content of the White Paper. They are no more than ten pages, are more readable, and provide graphs and charts to illustrate solutions.

Security Analysis Series

We also develop reports and host roundtables for security analysts in our "Security Analysis" series. This series addresses issues confronting security analysts, applies solutions developed in White Paper projects, and links accounting expertise to equity analysis and equity valuation. By introducing this series, we hope to encourage good practice in the analyst community.

Occasional Paper Series

Other projects may not require the in-depth approach of our white paper projects, but warrant analysis. In these cases, an expert in his/her field is commissioned to address the issue, under the eye of the directors, in our "Occasional Paper" series. These projects are shorter than the White Paper projects and address narrower issues.

CEASA Comments

As part of a CEASA newsletter, we may publish a brief comment on relevant issues in accounting and security analysis called CEASA Comments.

Comment Letters on Exposure Drafts

CEASA, its Co-Directors, and other affliated faculty occasionally submit comments on Exposure Drafts issued by the IASB, FASB, or other standards-setting bodies. The standards-setting bodies include the Comment Letters that they receive in the due process of revising and implementing new accounting standards.