The paper considers the case of lobbying to influence the content or other aspects of a standard within Europe. It reviews the institutional framework to identify opportunities for lobbying and then considers the mechanics and constraints that affect lobbying in this context
The extant literature on accounting regulation in the context of private-sector standard setting has...
We have performed a single case study of the public consultation process of an accounting standard w...
This paper aims to research the antecedents of firms (preparers) to participate in the IASB standard...
Lobbying in accounting standard setting has been researched since the 1980s. In this respect, findin...
Lobbying activity has aroused academic interest for a long time and this paper studied lobbying acti...
With the establishment of the International Accounting Standards Board (IASB) one of the first proje...
The paper investigates whether there is any significant difference in lobbying behaviour on the IASB...
It has long been recognised that accounting regulation is not a mere technical exercise but one that...
This paper tries to contribute to the research on lobbying by investigating the drivers of constitue...
The abundance of accounting standards issued since the FASB’s inception is staggering. There is an ...
In recent years there is increasing interest in investigating the lobbying activities related to the...
This paper presents an analysis of the struggle for power within the international accounting arena ...
This study investigates the standard-setting process of international accounting standards, IFRSs an...
This paper explores how the global standard setter and the European Union (EU) use public interest a...
The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, s...
The extant literature on accounting regulation in the context of private-sector standard setting has...
We have performed a single case study of the public consultation process of an accounting standard w...
This paper aims to research the antecedents of firms (preparers) to participate in the IASB standard...
Lobbying in accounting standard setting has been researched since the 1980s. In this respect, findin...
Lobbying activity has aroused academic interest for a long time and this paper studied lobbying acti...
With the establishment of the International Accounting Standards Board (IASB) one of the first proje...
The paper investigates whether there is any significant difference in lobbying behaviour on the IASB...
It has long been recognised that accounting regulation is not a mere technical exercise but one that...
This paper tries to contribute to the research on lobbying by investigating the drivers of constitue...
The abundance of accounting standards issued since the FASB’s inception is staggering. There is an ...
In recent years there is increasing interest in investigating the lobbying activities related to the...
This paper presents an analysis of the struggle for power within the international accounting arena ...
This study investigates the standard-setting process of international accounting standards, IFRSs an...
This paper explores how the global standard setter and the European Union (EU) use public interest a...
The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, s...
The extant literature on accounting regulation in the context of private-sector standard setting has...
We have performed a single case study of the public consultation process of an accounting standard w...
This paper aims to research the antecedents of firms (preparers) to participate in the IASB standard...
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