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• W2912825906 abstract "In 2010, the U.S. accounting rulemaker (FASB) updated its longstanding constitution to eliminate “reliability” as a fundamental accounting property. FASB argued that “reliability” was misunderstood in practice and that this amendment clarified its original intent. Drawing on primary archival resources and field interviews with regulators, I provide evidence that the change also sought to legitimize the rise of fair-value accounting. By eliminating the need for accounting to be “reliable,” the change attempted to neutralize concerns about the subjectivity in fair-value estimates. Such subjectivity can facilitate accounting manipulation, and some fair-value rules can be attributed to lobbying by managers who stand to benefit. The change illustrates “conceptual veiling,” wherein regulators, seeking to diffuse criticism, including suspicions of capture, manufacture costly conceptual narratives for their actions." @default.
• W2912825906 created "2019-02-21" @default.
• W2912825906 creator A5050667663 @default.
• W2912825906 date "2018-01-01" @default.
• W2912825906 modified "2023-09-22" @default.
• W2912825906 title "Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism" @default.
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• W2912825906 doi "https://doi.org/10.2139/ssrn.3222559" @default.
• W2912825906 hasPublicationYear "2018" @default.
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