Do you think firms should be required to disclose to whom they make political contributions? If you had this information, would it affect decisions you would make with respect to the firm in question? Can you give an example of what might change your behavior with respect to the firm?
What’s the point of conversion to IASB (from U.S. GAAP) if there is an escape hatch as implied by the SEC’s Chief Accountant? (FASB could decide not to apply an IASB rule that “does not improve financial reporting for U.S. investors.”)
Diamonds (the snack company) allegedly, improperly shifted expenses into different fiscal periods to improve earnings. How would an investor figure out that this may be going on? How can too little transparency affect stock prices? How can too much?
Do you believe that the decrease in the frequency of restatements can be directly attributable to Sarbanes Oxley? Can you think of any other factors?
Should the SEC have authority to investigate fraud in Chinese firms who list their shares in the U.S.?
What is the purpose of regulation? How much regulation is “too much”? What are the implications of too much or too little regulation?
