Presentation at Accounting Design Forum

CAR’s Alfred Wagenhofer presented the paper “RulesBased versus Principles-Based Accounting Standards: A Relevance-Enforceability Tradeoff”, co-authored with former DART-student Stefan Schantl (University of Melbourne) in the online Accounting Design Forum, which is an initiative by the Accounting Design Project of the Center for Excellence in Accounting and Security Analysis at Columbia University, New York, on April 21, 2021. The Accounting Design Project has a more normative focus and seeks to understand what is “good accounting” and “bad accounting” from theoretical and empirical research angles. More information: www8.gsb.columbia.edu/ceasa/accounting_design-project