FASB Produces Educational Video. (Domestic).(Financial Accounting Standards Board)(Brief Article)

Financial Executive, December, 2001 by Heffes, Ellen M.

Why is high-quality financial reporting necessary to investors and the economy? Why does "managing" earnings result in short-lived stock price increases? Why are investors not willing to pay for lower-quality earnings? How do higher reporting standards drive excellence? These are some of the questions answered in "Financially Correct," a new educational video produced by the Financial Accounting Standards Board (FASB).

The 40-minute program is hosted by author-entertainer Ben Stein, who interviews prominent participants from the financial reporting and investment worlds. Those featured include Warren E. Buffett, chairman and chief executive officer, Berkshire Hathaway Inc.; Abby Joseph Cohen, chair investment policy committee, Goldman, Sachs & Co.; Jeffrey E....

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