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The Secs Influence On Accounting Standards - The Power Of The Veto

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  • NEWMAN, DP

Abstract

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Suggested Citation

  • Newman, Dp, 1981. "The Secs Influence On Accounting Standards - The Power Of The Veto," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 134-156.
    • Handle: RePEc:bla:joares:v:19:y:1981:i::p:134-156
    DOI: http://hdl.handle.net/10.2307/2490991
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    Cited by:

    1. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
    2. Dan Palmon & Marietta Peytcheva & Ari Yezegel, 2011. "The Accounting Standards Setting Process in the U.S.: Examination of the SEC–FASB Relationship," Group Decision and Negotiation, Springer, vol. 20(2), pages 165-183, March.

    More about this item

    Keywords

    Accounting standards; Standard setting process; SEC; Veto;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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