Article1982

SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING: EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE

55 citations0/0 files storedJournal of Business Finance &amp Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Political Influence and Corporate Strategies

Abstract

This paper extends the theory of management lobbying on accounting standards. Specifically, it is hypothesized that, in addition to the variables previously identified in literature, the capital structure of the firm would affect its management's lobbying position on an accounting standard. The results of an empirical investigation of the lobbying position of firms on the accounting for interest costs issue, reported in the paper, confirm the extended theory.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 55 citations exist upstream.

References

1978Towards a Positive Theory of the Determination of Accounting Standards.1979Some economic determinants of accounting policy choice 1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

Cited by

2002Corporate non-participation in the ASB standard-setting process 1986The contingency theory of corporate reporting: Some empirical evidence 1999Vingt ans de recherche positive en comptabilité financière 2004Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals 2014Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair values 2011What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004 2006How does accounting fit into a firm’s political strategy?2002Due Process Failure in Sector‐neutral Accounting Standard‐setting

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.