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Corporate Lobbying Behaviour on Accounting for Stock‐Based Compensation: Venue and Format Choices
0 references·16 citing·49 second hop
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(1990)Economic Consequences of Accounting for Stock-Based Compensation (1996)Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB (2012)Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters (2018)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The financing of the IASB: An analysis of donor diversity (2011)There’s No Beer without a Smoke: Community Cohesion and Neighboring Communities’ Effects on Organizational Resistance to Antismoking Regulations in the Dutch Hospitality Industry (2015)Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases (2020)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)Accounting for Financial Assets and Financial Liabilities According to IFRS 9 (2012)Approaching public sector transparency through an integrated reporting benchmark (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Performance Pay and Top-Management Incentives (1990)Corporate governance, chief executive officer compensation, and firm performance (1999)Limiting Executive Compensation: The Case of CEOs Hired after the Imposition of 162(m) (2007)The effect of Internal Revenue Code section 162(m) on the issuance of stock options (2008)Do Corporate Taxes Affect Executive Compensation? (2022)Job Market Signaling (1973)Strategic management a stakeholder approach (2010)Environmental management accounting, board role performance, company characteristics and environmental performance disclosure (2021)Integrated reporting and board characteristics: evidence from top Australian listed companies (2021)Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective (2022)An income strategy approach to the positive theory of accounting standard setting/choice (1981)Large–Sample Evidence on the Debt Covenant Hypothesis (2002)An examination of comment letters to the IASC: Special purpose entities (2008)Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? (2011)Cronyism and capital controls: evidence from Malaysia (2002)Politically Connected Firms (2006)Do Politically Connected Boards Affect Firm Value? (2008)When Not One of the Crowd: The Effects of CEO Ideological Divergence on Lobbying Strategy (2022)The Adaptive Decision Maker (1993)Debt covenant violation and manipulation of accruals (1994)The Adaptive Decision Maker (1994)Political Connections, SEC Enforcement and Accounting Quality (2009)Corporate political strategies (2010)
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  • 2010Setting UK standards on the concept of control: An analysis of lobbying behaviour75 cited
  • 2014Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey67 cited
  • 2010Issues affecting the development of an international accounting standard on financial instruments64 cited
  • 2005Investigating corporate management lobbying in the U.K. accounting standard‐setting process: a multi‐issue/multi‐period approach57 cited
  • 2007Congressional Intervention in the Standard-Setting Process: An Analysis of the Stock Option Accounting Reform Act of 200455 cited
  • 2006A theory of the corporate decision to resist FASB standards: An organization theory perspective47 cited
  • 2004Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals40 cited
  • 2005Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap33 cited
  • 2009Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration32 cited
  • 2017Corporate lobbying and labor relations: Evidence from employee-level litigations32 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
  • 2009Agenda formation and accounting standards setting: lessons from the standards setters

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30 cited
  • 2013Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process28 cited
  • 2013The Advantages and the Challenges of Adopting IFRS into UAE Stock Market27 cited
  • 2021Financial statement users’ institutional logic25 cited
  • 2007Does Recognition Versus Disclosure Really Matter? Evidence from the Market Valuation of Recognition of Employee Stock Option Expenses25 cited