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

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References

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1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements224 cited

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2002Corporate non-participation in the ASB standard-setting process52 cited
1986The contingency theory of corporate reporting: Some empirical evidence48 cited
1999Vingt ans de recherche positive en comptabilité financière41 cited
2004Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals40 cited
2014Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair values36 cited
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 200431 cited
2006How does accounting fit into a firm’s political strategy?28 cited
2002Due Process Failure in Sector‐neutral Accounting Standard‐setting28 cited
2001Management Perceptions of Fair‐Value Accounting for all Financial Instruments22 cited
1989COMPANY PARTICIPATION IN THE AUSTRALIAN ACCOUNTING STANDARDS SETTING PROCESS22 cited
1999

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The Informational Effect of Corporate Lobbying Against Proposed Accounting Standards

20 cited

2011El impacto de la crisis en la manipulación contable17 cited

2012Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB17 cited

2009The future of interpretive accounting research16 cited