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Lobbying of the IASB: An Empirical Investigation
16 references·11 citing·44 second hop
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New Evidence from the 1995 Lobby Disclosure Act (2002)Are PAC Contributions and Lob…“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…Economic Consequences of Accounting for Stock-Based Compensation (1996)Economic Consequences of Acco…The Effects of Accounting Diversity: Evidence from the European Union (1994)The Effects of Accounting Div…Menu Auctions, Resource Allocation, and Economic Influence (1986)Menu Auctions, Resource Alloc…Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)Lobbying of accounting standa…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …The Logic of Collective Action: Public Goods and the Theory of Groups. 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this work references cited by second hop

References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1973The Logic of Collective Action: Public Goods and the Theory of Groups.2,137 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2003Governance Matters III: Governance Indicators for 1996–20021,709 cited
  • 1986Menu Auctions, Resource Allocation, and Economic Influence1,224 cited
  • 2004Governance Matters III: Governance Indicators for 1996, 1998, 2000, and 2002857 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 2004How Do Investors Assess the Credibility of Management Disclosures?455 cited
  • 1994The Effects of Accounting Diversity: Evidence from the European Union397 cited
  • 1996Economic Consequences of Accounting for Stock-Based Compensation352 cited
  • 2008Firm heterogeneity and lobby participation310 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2002Are PAC Contributions and Lobbying Linked? New Evidence from the 1995 Lobby Disclosure Act238 cited
  • 2010

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Which Performance Measures Do Investors Around the World Value the Most—and Why?
220 cited
  • 2007Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *209 cited
  • Cited by

    • 2021Standard setting in times of technological change: accounting for cryptocurrency holdings61 cited
    • 2020Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases41 cited
    • 2021The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards41 cited
    • 2016The legitimacy of IFRS40 cited
    • 2016The role of accounting in behavioral finance35 cited
    • 2016Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.30 cited
    • 2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts30 cited
    • 2013Third Sector Accounting Standard Setting: Do Third Sector Stakeholders Have Voice?28 cited
    • 2013Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process28 cited
    • 2016Lobbying and Audit Regulation in the EU25 cited
    • 2018IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS 920 cited