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Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »

Author

Listed:
  • Hervé Kohler

    (IAE Paris - Sorbonne Business School)

  • Anne Le Manh

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

Abstract

As a reply to attacks over a lack of transparency in the production process of its standards, the IASB has been trying since 2001 to improve its formal consultation process of constituencies, the due process. The literature has widely questioned the ability of constituents to express their views during the due process and highlights the existence of entry barriers. How a constituent or a group of constituents set up a dialogue with the standard-setter has been little investigated so far. It is the objective of our research. Our research is based on a case study dealing with the participation of the telecommunications industry in the due process of the IASB's "Revenue Recognition" project.

Suggested Citation

  • Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.
    • Handle: RePEc:hal:journl:hal-01899618
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899618
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    References listed on IDEAS

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