http://fasri.net/index.php/2010/01/rules-and-litigation/ Informing FASB Deliberations Through Academic Research Fri, 03 Sep 2010 13:34:59 -0400 http://wordpress.org/?v=2.8.5 hourly 1 http://fasri.net/index.php/2010/01/rules-and-litigation/comment-page-1/#comment-5802 Dain Donelson Tue, 19 Jan 2010 20:17:16 +0000 http://fasri.net/?p=1998#comment-5802 Rob, though we feel this in an interesting topic, we don’t address it in our paper. The primary reason is that our data is only available from 1995. Rob, though we feel this in an interesting topic, we don’t address it in our paper. The primary reason is that our data is only available from 1995.

]]> http://fasri.net/index.php/2010/01/rules-and-litigation/comment-page-1/#comment-5800 Robert Bloomfield Tue, 19 Jan 2010 13:53:58 +0000 http://fasri.net/?p=1998#comment-5800 The results seem to confirm the forces that underlay the common suggestion that principles will gradually morph into rules as firms attempt to reduce their litigation risk. Does the paper speak directly to the question of whether industry guidance and practice morph into de facto rules, when standard setters have provided only principles? The results seem to confirm the forces that underlay the common suggestion that principles will gradually morph into rules as firms attempt to reduce their litigation risk. Does the paper speak directly to the question of whether industry guidance and practice morph into de facto rules, when standard setters have provided only principles?

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