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Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts
16 references·0 citing·49 second hop
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References

  • 1960A Coefficient of Agreement for Nominal Scales42,335 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1971The Theory of Economic Regulation8,084 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?819 cited
  • 2010How did Financial Reporting Contribute to the Financial Crisis?504 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2008The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting417 cited
  • 2006Good Governance at the Supranational Scale: Globalizing Administrative Law390 cited
  • 1987Accounting as a legitimating institution313 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2010Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board217 cited
  • 2006Users’ participation in the accounting standard-setting process: A theory-building study205 cited

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  • 2010Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis184 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards178 cited
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