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The Effects of Accounting Standards – A Comment
14 references·2 citing·38 second hop
The Effects of Accounting Standards – A Comment (2012)The Effects of Accounting Standards – A C…The Usefulness of Academic Research in Understanding the Effects of Accounting Standards (2012)The Usefulness of Academic Re…The Rise of “Economic Consequences” (2010)The Rise of “Economic Consequ…The Politics of Accounting: A Framework (2004)The Politics of Accounting: A…From Accounting Directives to International Accounting Standards (2004)From Accounting Directives to…Lobbying on accounting issues (1996)Lobbying on accounting issuesPolitical Aspects of Financial Accounting Standard Setting in the USA (1994)Political Aspects of Financia…A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting (1992)A Political History of Goodwi…Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)Lobbying of accounting standa…The Political Implications of Accounting and Accounting Standard Setting (1983)The Political Implications of…ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE (1983)ACCOUNTING REGULATION: AN ALT…The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases. (1982)The Economic Effects on Lesse…POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD (1982)POWER AND POLICY MAKING: THE …Accounting Policy Making—Some Lessons from the Deferred Taxation Debate (1982)Accounting Policy Making—Some…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia: Factors, and Implication (2022)Financial Accounting Standard…The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy (2016)The Impact of IFRS 8 on Segme…An Economic Theory of Democracy. (1958)The Logic of Collective Action (1965)The Logic of Collective Action. (1966)Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model (2007)Setting UK standards on the concept of control: An analysis of lobbying behaviour (2010)Lobbying on the integrated reporting framework (2015)Social Welfare Functions Based on Individual Rankings (1952)Towards a Positive Theory of the Determination of Accounting Standards. (1978)CRITICAL RESEARCH ISSUES IN ACCOUNTING STANDARD SETTING (1990)Bringing the environment into bank lending: implications for environmental reporting (2004)The social constitution of regulation: The endogenization of insider trading laws (2012)AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY (1996)Users’ participation in the accounting standard-setting process: A theory-building study (2006)External Control of Organizations: Resource Dependence Perspective (2011)Power: A Radical View (1974)Discipline and Punish: The Birth of the Prison. (1978)Democracy in America (2000)THE ROARING NINETIES: ACCOUNTING HISTORY COMES OF AGE (2005)Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2007)The Semisovereign People: A Realist's View of Democracy in America (1960)Two Faces of Power (1962)A Comparative Approach (1987)Value relevance of R&D in the UK after IFRS mandatory implementation (2011)Accounting and Business Research (2001)Financial Accounting Standards Board (2002)Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making (2013)American Institute of Certified Public Accountants (2018)Organization Theory and Methodology. (1983)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Capital markets research in accounting (2001)Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas (1992)Accounting, professions and regulation: Locating the sites of professionalization (2006)Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice (1992)Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation (2007)Do leases expand debt capacity? (2013)The global accounting experiment (2007)EU, US and international accounting standards: a delicate balancing act in governing global finance (2011)21st century scandals: towards a risk approach to financial reporting scandals (2019)
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References

  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2010The Rise of “Economic Consequences”240 cited
  • 1994Political Aspects of Financial Accounting Standard Setting in the USA99 cited
  • 1982POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD98 cited
  • 1983The Political Implications of Accounting and Accounting Standard Setting97 cited
  • 1996Lobbying on accounting issues87 cited
  • 1982The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases.61 cited
  • 1983ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE57 cited
  • 2004From Accounting Directives to International Accounting Standards54 cited
  • 2012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards48 cited
  • 1992A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting47 cited
  • 1982Accounting Policy Making—Some Lessons from the Deferred Taxation Debate36 cited
  • 2004The Politics of Accounting: A Framework32 cited

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  • 2016The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy

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17 cited
  • 2022Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia: Factors, and Implication14 cited