SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

A political economy of accounting standard setting · Study

ArticleShelves

ArticleA political economy of accounting standard setting

Roland Königsgruber2009

OA

Articlegreen2009

A political economy of accounting standard setting

Roland Königsgruber

57 citations·0/0 files stored·Journal of Management & Governance

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

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

Abstract

No abstract was published for this record.

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 — 57 citations exist upstream.

References

1992Introduction: epistemic communities and international policy coordination 1997Earnings management to avoid earnings decreases and losses 1978Towards a Positive Theory of the Determination of Accounting Standards.1981Comparative International Accounting 2006Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises 2008The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting 2005The introduction of International Accounting Standards in Europe: Implications for international convergence 1996Economic Consequences of Accounting for Stock-Based Compensation

Cited by

2011Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle 2008Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards*2018Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria

Related works

Explore the map →

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

2011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?article · 8 shared references 2016The legitimacy of IFRSarticle · 8 shared references 2011EU, US and international accounting standards: a delicate balancing act in governing global financearticle · 7 shared references 2010Issues affecting the development of an international accounting standard on financial instrumentsarticle · 7 shared references 2013A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?article · 6 shared references 2013Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundationsarticle · 6 shared references

Details

Year2009

Typearticle

Published2009-07-18

VenueJournal of Management & Governance

ISSN-L1385-3457

Languageen

Citations57

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1007/s10997-009-9101-1

openalex_workW2098514714

Links

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

2016

Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.

2015Balancing past and present: The impact of accounting internationalisation on German accounting regulations

2016Lobbying and Audit Regulation in the EU