Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis
No abstract is available for this item.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
- George Georgiou, 2002. "Corporate non-participation in the ASB standard-setting process," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 699-722.
- van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
- Wayne Lonergan, 2010. "Impairment – a commercial perspective," Managerial Finance, Emerald Group Publishing, vol. 36(9), pages 812-826, August.
- repec:dau:papers:123456789/2638 is not listed on IDEAS
- Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008.
"Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model,"
Accounting, Organizations and Society,
Elsevier, vol. 33(7-8), pages 718-755.
- Ding, Yuan & Stolowy, Hervé & Richard, Jacques, 2007. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Les Cahiers de Recherche 872, HEC Paris.
- Yuan Ding & Jacques Richard & Hervé Stolowy, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Post-Print halshs-00366038, HAL.
- Hervé Stolowy & Yuan Ding & Jacques Richard, 2007. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Working Papers hal-00580142, HAL.
- Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
- Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
- Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
- McLeay, Stuart & Ordelheide, Dieter & Young, Steven, 2000. "Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 79-98, January.
- Koh, Wei Chern, 2011. "What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004," The International Journal of Accounting, Elsevier, vol. 46(1), pages 1-24, March.
- Sylvain Durocher, 2009. "The future of interpretive accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 6(3), pages 137-159, July.
- Wagenhofer, Alfred, 2011. "Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 228-234.
- Assenso-Okofo, Oheneba & Ali, Muhammad Jahangir & Ahmed, Kamran, 2011. "The Development of Accounting and Reporting in Ghana," The International Journal of Accounting, Elsevier, vol. 46(4), pages 459-480.
- Roland Königsgruber, 2013. "Expertise-based lobbying and accounting regulation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 1009-1025, November.
- David Procházka, 2015. "Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 4(2), pages 129-143.
- Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
- Huian Maria Carmen, 2013. "Analysis Of The Constituents’ Participation In The Development Of The 1st Phase Of Ifrs 9 Financial Instruments," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 209-216, February.
- Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
- Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 765-791, August.
- Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
- Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:9:y:1984:i:1:p:81-95. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu)
If references are entirely missing, you can add them using this form.