References (9)



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

Shyam Sunder

Yale University - School of Management

September 15, 2009

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

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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 )
165 Whitney Avenue
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)
HOME PAGE: http://www.som.yale.edu/faculty/sunder/

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