Abstract

http://ssrn.com/abstract=1487721
 
 

References (9)



 


 



'True and Fair' as the Moral Compass of Financial Reporting


Shyam Sunder


Yale University - School of Management

September 15, 2009


Abstract:     
Experience with the 75 years of development of, and increasing reliance on, written standards of corporate financial reporting suggests that balancing them with community’s social norms may be a better option. “True and fair” override of written standards could serve as the moral compass of financial reporting

Number of Pages in PDF File: 12

Keywords: True and fair, financial reporting, standards, ethics, social norms

JEL Classification: M41

working papers series





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Date posted: October 21, 2009 ; Last revised: August 23, 2011

Suggested Citation

Sunder, Shyam, 'True and Fair' as the Moral Compass of Financial Reporting (September 15, 2009). Available at SSRN: http://ssrn.com/abstract=1487721 or http://dx.doi.org/10.2139/ssrn.1487721

Contact Information

Shyam Sunder (Contact Author)
Yale University - School of Management ( email )
135 Prospect Street
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)
203-432-6974 (Fax)
HOME PAGE: http://www.som.yale.edu/faculty/sunder/
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