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Lobbying against proposed accounting standards: The case of employers' pension accounting

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1981

Determinants of the corporate decision to capitalize interest

242 cited

Cited by

2004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness156 cited
2013The politics of accounting standard-setting: A review of empirical research108 cited
2013A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?107 cited
1994Respondent Lobbying in the Australian Accounting Standard‐setting Process102 cited
1996Lobbying on accounting issues87 cited
1993Lobbying behaviour and the development of international accounting standards84 cited
2011Lobbying of the IASB: An Empirical Investigation82 cited
2009Pension accounting and research: A review80 cited
2010Issues affecting the development of an international accounting standard on financial instruments64 cited
2005Investigating corporate management lobbying in the U.K. accounting standard‐setting process: a multi‐issue/multi‐period approach57 cited
2000The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards55 cited
2016Internal lobbying at the IASB53 cited
2002Corporate non-participation in the ASB standard-setting process52 cited
1994The Politics of Rule Development: A Case Study of Australian Pension Fund Accounting Rule‐Making49 cited
2010Pricing of off‐balance sheet debt: how do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans?49 cited
2006A theory of the corporate decision to resist FASB standards: An organization theory perspective47 cited