Towards an understanding of the role of standard setters in standard setting
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- Bertomeu, Jeremy & Magee, Robert P., 2015. "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 284-299.
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- Glover Jonathan, 2014. "Have Academic Accountants and Financial Accounting Standard Setters Traded Places?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 17-26, February.
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More about this item
KeywordsAccounting; FASB; Politics; Relevance; Reliability; Standard setting;
- D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
- D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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