The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics
回顾了美国财务会计准则委员会自1973年以来利用学术研究并吸引学者参与准则制定的各种做法，对会计学者和准则制定者了解历史经验有参考价值。
SYNOPSIS This is a historical account of the various approaches which the Financial Accounting Standards Board has used since 1973 in making use of academic research and in bringing academics into the standard-setting process. JEL Classifications: M41.