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Corporate-Management Lobbying On Fas No-8 - Some Further Evidence

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  • KELLY, L

Abstract

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Suggested Citation

  • Kelly, L, 1985. "Corporate-Management Lobbying On Fas No-8 - Some Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 619-632.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:2:p:619-632
    DOI: http://hdl.handle.net/10.2307/2490829
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    Citations

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    Cited by:

    1. Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.
    2. Paul E. Holt, 2013. "Critical Elements of Foreign Currency Translation: A Worldwide Informational and Accounting Problem," American Journal of Economics and Business Administration, Science Publications, vol. 5(2), pages 56-64, November.
    3. Hoffmann, Sebastian & Zülch, Henning, 2014. "Lobbying on accounting standard setting in the parliamentary environment of Germany," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 709-723.
    4. 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.
    5. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
    6. Molina Sánchez, Horacio & Mora Enguídanos, Araceli, 2015. "Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 99-113.
    7. Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
    8. Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
    9. Paul E. Holt, 2004. "A case against the consolidation of foreign subsidiaries’ and a United States parent’s financial statements," Accounting Forum, Taylor & Francis Journals, vol. 28(2), pages 159-165, June.
    10. Hughes, Susan B. & Larson, Robert K. & Sander, James F. & Xiques, Glenn, 2017. "Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations," Advances in accounting, Elsevier, vol. 39(C), pages 1-20.
    11. Brandon Gipper & Brett J Lombardi & Douglas J Skinner, 2013. "The politics of accounting standard-setting: A review of empirical research," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 523-551, December.
    12. Paul E. Holt, 2012. "Some Effects of Alternative Foreign Currency Translation Methodologies on two Short-Term Liquidity Ratios," American Journal of Economics and Business Administration, Science Publications, vol. 3(4), pages 645-651, March.
    13. Himick, Darlene & Brivot, Marion & Henri, Jean-François, 2016. "An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 22-38.
    14. Koh, Wei Chern, 2011. "What 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 2004," The International Journal of Accounting, Elsevier, vol. 46(1), pages 1-24, March.

    More about this item

    Keywords

    Lobbying; FAS No. 8; Managerial ownership;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior

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