Papers

Industry Studies

• Analysis and Valuation of Insurance Companies

White Paper Projects

• An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts
• Principles for the Application of Fair Value Accounting
• Debt vs. Equity: Accounting for Claims Contingent on Firms' Common Stock Performance With Particular Attention to Employee Compensation Options

Policy Briefs

• Back to basics
• Using Fair-Value Accounting, Fairly
• Timely & True from an Owner’s View: Shareholder Value Accounting for Employee Stock Options
• Timely & True from an Owner’s View: Shareholder Value Accounting for Performance-Contingent Equity Claims

Security Analysis Series

• From Stock Selection to Portfolio Alpha Generation: The Role of Fundamental Analysis

Occasional Paper Series

• Accounting for Intangible Assets: There is Also an Income Statement
• The Subject Matter of Financial Reporting: The Conflict between Cash Conversion Cycles and Fair Value in the Measurement of Income
• On the Balance Sheet-Based Model of Financial Reporting
• Fair Value Accounting in the Banking Industry
• On The Analysis of Firms' Cash Flows
• Perspectives on the Cash Flow Statement under FASB Statement No. 95

CEASA Comments

• Debt vs. Equity? Recent FASB Staff Position
• Stock Options Backdating

Comment Letters on Exposure Drafts

• Professor Trevor Harris' Comment Letter on the Revised IAS 19 Exposure Draft