Class 4 Readings spring 2012

Class 4 Readings spring 2012 - in general(including of...

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ACCT 555 – Accounting Policy and Research Suggested Reading Emphasis for Class 4 Cohen and Zarowin Yolanda will present this paper. I recommend that we focus on the first two sections to get the main idea of the paper and its results. Skim the results in sections 4-6, particularly the relevant tables (tables 2, 5b and 6 seem most useful to me). DeMarzo, Fishman and Hagerty Julio will present our second paper. This paper is about insider trading regulations, but I would prefer to think more broadly about its implications for regulation and enforcement
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Unformatted text preview: in general (including of enforcement of accounting rules, for example). Read section 1 carefully, to try and understand the basic idea of the paper. Skim section 2 to get a sense of how the model works, and what the assumptions are. Don’t get bogged down in the details. I suggest that a numerical example may be the best way to present this section (see page 619 for theirs). ....
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