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The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective
16 references·6 citing·43 second hop
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(2001)Shareholder value, stakeholde…Financial accounting information and corporate governance (2001)Financial accounting informat…Maximizing shareholder value: a new ideology for corporate governance (2000)Maximizing shareholder value:…The transformation of corporate control (1990)The transformation of corpora…Accounting and the construction of the governable person (1987)Accounting and the constructi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts (2023)Due process as a legitimating…Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis (2020)Political interference in pri…Structural changes in covenants through the adoption of IFRS in Brazil (2017)Structural changes in covenan…Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting (2017)Exploring the emancipatory di…Shareholder protection, income inequality and social health: A proposed research agenda (2016)Shareholder protection, incom…Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession (2015)Waves of Global Standardizati…The Strength of Weak Ties (1973)Prospect theory: An analysis of decision under risk (1988)10 Sociomateriality: Challenging the Separation of Technology, Work and Organization (2008)How Technology Is Changing Work and Organizations (2016)A resource‐based view of the firm (1984)Firm Resources and Sustained Competitive Advantage (1991)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Corporate Social Responsibility Theories: Mapping the Territory (2004)Firm resources and sustained competitive advantage (2004)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)What Determines Corporate Transparency? 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(2009)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)The General Theory of Employment, Interest and Money, by John Maynard Keynes (1936)The General Theory of Employment, Interest and Money. (1936)Financial liberalization, private investment and portfolio choice: Financialization of real sectors in emerging markets (2008)Financializing space, spacing financialization (2011)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)An Introduction to Varieties of Capitalism (2001)Social Protection and the Formation of Skills: A Reinterpretation of the Welfare State (2001)Varieties of Capitalism (2001)
this work references cited by second hop

References

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  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 2001Shareholder value, stakeholder management, and social issues: what's the bottom line?3,685 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2005Financialization and the World Economy2,177 cited
  • 2000Maximizing shareholder value: a new ideology for corporate governance1,970 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2006An Engine, Not a Camera1,765 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1990The transformation of corporate control1,506 cited
  • 1987Accounting and the construction of the governable person1,505 cited
  • 2014Making sense of financialization1,431 cited
  • 2015Varieties of Capitalism1,389 cited

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  • 2002Maximizing Shareholder Value: A New Ideology for Corporate Governance1,237 cited
  • Cited by

    • 2015Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession46 cited
    • 2017Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting28 cited
    • 2020Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis27 cited
    • 2023Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts25 cited
    • 2017Structural changes in covenants through the adoption of IFRS in Brazil21 cited
    • 2016Shareholder protection, income inequality and social health: A proposed research agenda19 cited