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Corporate Management Lobbying on FAS No. 8: Some Further Evidence · Study

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ArticleCorporate Management Lobbying on FAS No. 8: Some Further Evidence

Lauren Kelly1985

Article1985

Corporate Management Lobbying on FAS No. 8: Some Further Evidence

75 citations·0/0 files stored·Journal of Accounting Research

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

Abstract

Lobbying, FAS No. 8, Managerial ownership

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1980Agency Problems and the Theory of the Firm 1983Taxes and firm size 1983The economic consequences of accounting choice implications of costly contracting and monitoring 1982Corporate Financial Reporting: A Methodological Review of Empirical Research 1983Application of Classification Techniques in Business, Banking and Finance.1981Determinants of the corporate decision to capitalize interest

Cited by

2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities 1989The logic of positive accounting research 2012The social constitution of regulation: The endogenization of insider trading laws 1987Accounting standards and Olson's theory of collective action 2006A theory of the corporate decision to resist FASB standards: An organization theory perspective 1994The magnitudes of financial statement effects and accounting choice

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Details

Year1985

Typearticle

Published1985-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations75

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2490829

openalex_workW2316093575

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2011

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