SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
8 references·16 citing·31 second hop
Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany (2000)Constituent lobbying and its impact on th…Positive Accounting Theory (1985)Positive Accounting TheoryLobbying 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 …Power: A Radical View (1974)Power: A Radical ViewThe politics of expertise (1972)The politics of expertiseAccounting Principles (1963)Accounting PrinciplesAn Economic Theory of Democracy. (1958)An Economic Theory of Democra…You too can have a critical perspective! 25 years of Critical Perspectives on Accounting (2016)You too can have a critical p…Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting (2015)Practices of standard-setting…Lobbying on the integrated reporting framework (2015)Lobbying on the integrated re…An examination of international accounting standard-setting due process and the implications for legitimacy (2015)An examination of internation…Transnational standard setting in accounting (2014)Transnational standard settin…Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence (2014)Countries’ adoption of the In…The social constitution of regulation: The endogenization of insider trading laws (2012)The social constitution of re…Regulatory theory insights into the past, present and future of general purpose water accounting standard setting (2012)Regulatory theory insights in…Lobbying of the IASB: An Empirical Investigation (2011)Lobbying of the IASB: An Empi…The IASB standard-setting process: Participation and perceptions of financial statement users (2010)The IASB standard-setting pro…Issues affecting the development of an international accounting standard on financial instruments (2010)Issues affecting the developm…Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)Relevance of Academic Researc…A political economy of accounting standard setting (2009)A political economy of accoun…Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model (2007)Towards an understanding of t…Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2007)Towards an Understanding of t…Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007)Constituent Participation and…The Logic of Collective Action. (1966)Managing Legitimacy: Strategic and Institutional Approaches (1995)AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY (1996)Users’ participation in the accounting standard-setting process: A theory-building study (2006)Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2010)External Control of Organizations: Resource Dependence Perspective (2011)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Culture's Consequences: International Differences in Work-Related Values (1981)IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability (2010)A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? (2013)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)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)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)Increasing Returns, Path Dependence, and the Study of Politics (2000)Comparing Media Systems (2004)Epistemic Injustice (2007)A Rational Theory of the Size of Government (1981)A Survey of Corporate Governance (1997)Economic Origins of Dictatorship and Democracy (2005)The new Leviathan: The dynamics and limits of technocracy (1993)Contested H2O: Science, policy and politics in water resources management in Chile (2009)Coping with Intractable Controversies: The Case for Problem Structuring in Policy Design and Analysis 1 (2018)The Evolution of Shopping Center Research: A Review and Analysis (1994)Methods for the Design and Administration of Web-based Surveys (2000)Combining Fuzzy AHP and Fuzzy TOPSIS with Financial Ratios to Design a Novel Performance Evaluation Model (2016)
this work references cited by second hop

References

  • 1958An Economic Theory of Democracy.18,594 cited
  • 1974Power: A Radical View6,655 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1981Comparative International Accounting672 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 1972The politics of expertise183 cited
  • 1963Accounting Principles183 cited

Cited by

  • 2010The IASB standard-setting process: Participation and perceptions of financial statement users137 cited
  • 2007Constituent Participation and the IASB's International Financial Reporting Interpretations Committee133 cited
  • 2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting130 cited
  • 2015Lobbying on the integrated reporting framework129 cited
  • 2014Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence118 cited
  • 2014Transnational standard setting in accounting116 cited
  • 2015An examination of international accounting standard-setting due process and the implications for legitimacy

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

107 cited
  • 2007Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model89 cited
  • 2011Lobbying of the IASB: An Empirical Investigation82 cited
  • 2009Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting77 cited
  • 2012Regulatory theory insights into the past, present and future of general purpose water accounting standard setting76 cited
  • 2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model71 cited
  • 2016You too can have a critical perspective! 25 years of Critical Perspectives on Accounting70 cited
  • 2010Issues affecting the development of an international accounting standard on financial instruments64 cited
  • 2012The social constitution of regulation: The endogenization of insider trading laws61 cited
  • 2009A political economy of accounting standard setting57 cited