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Corporate lobbying and changes in financing or operating activities in reaction to FAS No. 8

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2002Corporate non-participation in the ASB standard-setting process52 cited
2006A theory of the corporate decision to resist FASB standards: An organization theory perspective47 cited

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1983The economic rationale for the nature and extent of corporate financial disclosure regulation: A critical assessment42 cited

1995The Accounting Standard-Setting Due Process, Corporate Consensus, and FASB Responsiveness: Employers' Accounting for Pensions39 cited

2011Practitioners' participation in the accounting standard-setting process37 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

2023Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts25 cited

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2018Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters19 cited

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