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ArticleInstitutional legitimacy and the FASB

David Solomons1984

Article1984

Institutional legitimacy and the FASB

84 citations·0/0 files stored·Journal of Accounting and Public Policy

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1948The Theory of Social and Economic Organization.1951Social Choice and Individual Values.1953Social Choice and Individual Values.1969Information and Efficiency: Another Viewpoint 1972Information and Efficiency:Another Viewpoint 1977Towards a tax constitution for Leviathan 2010The Rise of “Economic Consequences”1967The General Irrelevance of the General Impossibility Theorem

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1993Lobbying behaviour and the development of international accounting standards 2000The Institutional Environment of Financial Reporting Regulation in ASEAN 2009The logic of pension accounting 2013IFRS FOR SMEs: THE IASB'S DUE PROCESS 2002Corporate non-participation in the ASB standard-setting process 1998Toward a normative model of rational argumentation for critical accounting discussions 1997

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Details

Year1984

Typearticle

Published1984-09-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations84

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/0278-4254(84)90015-2

openalex_workW2018954482

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Cash flow statements: An international comparison of regulatory positions

2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project