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The Accounting Standard-Setting Due Process, Corporate Consensus, and FASB Responsiveness: Employers' Accounting for Pensions

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References

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1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited
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2018A descriptive analysis of select input bases of the Financial Accounting Standards Board73 cited
1981A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board71 cited
1982Corporate lobbying and changes in financing or operating activities in reaction to FAS No. 853 cited

Cited by

2008Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition38 cited
2011Practitioners' participation in the accounting standard-setting process37 cited
2018Users’ legitimacy perceptions about standard-setting processes29 cited
2002Due Process Failure in Sector‐neutral Accounting Standard‐setting28 cited

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