purpose of accounting research is to help inform regulators on whether changes
are needed to improve decision usefulness.
Explain the accounting issue that Desir et al., 2010 addressed and why it was
appropriate to examine the topic from the perspective of decision
Explain the method that they used in the paper to develop evidence on whether
changes to the standard were needed.
Finally, explain which results (from the data) are the most persuasive for
change in the standard?