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A political economy of accounting standard setting
16 references·7 citing·49 second hop
A political economy of accounting standard setting (2009)A political economy of accounting standar…The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting (2008)The implications of unverifia…The political economy of International Accounting Standards (2006)The political economy of Inte…Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises (2006)Management of Earnings and An…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…ComitologyDelegation of Powers in the European Union and the Committee System (2005)ComitologyDelegation of Power…International Convergence of Accounting Practices: Choosing between IAS and US GAAP (2004)International Convergence of …Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?* (2003)Earnings Management to Avoid …Regulatory competition among accounting standards within and across international boundaries (2002)Regulatory competition among …“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…Why Not Allow FASB and IASB Standards to Compete in the U.S.? (2001)Why Not Allow FASB and IASB S…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Economic Consequences of Accounting for Stock-Based Compensation (1996)Economic Consequences of Acco…Introduction: epistemic communities and international policy coordination (1992)Introduction: epistemic commu…Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)Lobbying of accounting standa…Comparative International Accounting (1981)Comparative International Acc…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S. (2018)Legitimacy theory may explain…Lobbying and Audit Regulation in the EU (2016)Lobbying and Audit Regulation…Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics. (2016)Constituents’ formal particip…Balancing past and present: The impact of accounting internationalisation on German accounting regulations (2015)Balancing past and present: T…The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria (2013)The effects of mandatory IFRS…Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle (2011)Towards a theory of accountin…Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards* (2008)Financial Integration in the …Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Pricing of Options and Corporate Liabilities (1973)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Accounting as simulacrum and hyperreality: perspectives on income and capital (2000)Lower Salaries and No Options? On the Optimal Structure of Executive Pay (2007)Market Reaction to Mandatory Nonfinancial Disclosure (2018)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)An Alternative Interpretation of the Discontinuity in Earnings Distributions (2006)Earnings management and accounting income aggregation (2007)Board of Directors and Opportunistic Earnings Management: Evidence from India (2008)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)Earnings Management to Exceed Thresholds (1999)Does Social Performance Really Lead to Financial Performance? Accounting for Endogeneity (2009)Discretionary Revenues as a Measure of Earnings Management (2010)Religious Social Norms and Corporate Financial Reporting (2012)The General Theory of Employment, Interest and Money. (1936)The Structure of Scientific Revolutions (1963)World Society and the Nation‐State (1997)The Institutional Dynamics of International Political Orders (1998)Discursive Institutionalism: The Explanatory Power of Ideas and Discourse (2008)Exchange and Power in Social Life (2017)The Theory of Economic Regulation (1971)Determinants of corporate borrowing (1977)Causes and consequences of goodwill impairment losses (2011)The role of stock ownership by US members of Congress on the market for political favors (2013)Political connections and SEC enforcement (2014)The Theory of Economic Regulation (2021)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Full Disclosure (2007)The New Global Rulers (2011)
this work references cited by second hop

References

  • 1992Introduction: epistemic communities and international policy coordination7,596 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1981Comparative International Accounting672 cited
  • 2006Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises620 cited
  • 2008The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting417 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 1996Economic Consequences of Accounting for Stock-Based Compensation352 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 2003Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?*306 cited
  • 2006The political economy of International Accounting Standards296 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2004International Convergence of Accounting Practices: Choosing between IAS and US GAAP232 cited
  • 2005ComitologyDelegation of Powers in the European Union and the Committee System

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211 cited
  • 2001Why Not Allow FASB and IASB Standards to Compete in the U.S.?208 cited
  • 2002Regulatory competition among accounting standards within and across international boundaries163 cited
  • Cited by

    • 2011Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle37 cited
    • 2008Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards*35 cited
    • 2018Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.33 cited
    • 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited
    • 2016Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.30 cited
    • 2015Balancing past and present: The impact of accounting internationalisation on German accounting regulations26 cited
    • 2016Lobbying and Audit Regulation in the EU25 cited