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Lobbying against proposed accounting standards: The case of employers' pension accounting

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  • Francis, Jere R.

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  • Francis, Jere R., 1987. "Lobbying against proposed accounting standards: The case of employers' pension accounting," Journal of Accounting and Public Policy, Elsevier, vol. 6(1), pages 35-57.
    • Handle: RePEc:eee:jappol:v:6:y:1987:i:1:p:35-57
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    Cited by:

    1. George Georgiou, 2002. "Corporate non-participation in the ASB standard-setting process," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 699-722.
    2. van Lent, L.A.G.M., 1995. "Pressure and politics in financial accounting regulation," Research Memorandum FEW 686, Tilburg University, School of Economics and Management.
    3. Abigail Allen & Reining C. Petacchi, 2023. "Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform," Management Science, INFORMS, vol. 69(7), pages 4259-4282, July.
    4. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    5. Comiran, Fernando & Graham, Carol M., 2016. "Comment letter activity: A response to proposed changes in lease accounting," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 109-117.
    6. Ramanna, Karthik, 2008. "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 253-281, August.
    7. Pranil Prasad & Parmod Chand, 2017. "The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements," Australian Accounting Review, CPA Australia, vol. 27(4), pages 348-367, December.
    8. Gordon, Isabel & Gallery, Natalie, 2012. "Assessing financial reporting comparability across institutional settings: The case of pension accounting," The British Accounting Review, Elsevier, vol. 44(1), pages 11-20.
    9. Georgiou, George, 2010. "The IASB standard-setting process: Participation and perceptions of financial statement users," The British Accounting Review, Elsevier, vol. 42(2), pages 103-118.
    10. van Lent, L.A.G.M., 1995. "Pressure and politics in financial accounting regulation," Other publications TiSEM 5ae3c9e9-0adb-4d81-b455-9, Tilburg University, School of Economics and Management.
    11. Beaumont, Stacey & Clarkson, Peter & Tutticci, Irene, 2018. "Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 288-306.
    12. 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.
    13. McLeay, Stuart & Ordelheide, Dieter & Young, Steven, 2000. "Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 79-98, January.
    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.
    15. Anantharaman, Divya, 2015. "Understanding the evolution of SFAS 141 and 142: An analysis of comment letters," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 99-110.
    16. Doreen Gilfedder & Ciarán Ó hÓgartaigh, 1998. "The Grasshoppers and the Great Cattle: Participation and Non-Participation in the ASB's Standard-Setting Process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(3), pages 287-296, September.
    17. Fried, Abraham N., 2012. "Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 25-32.
    18. Dean Katselas & Jacqueline Birt & Xin Hao Kang, 2011. "International Firm Lobbying and ED 8 Operating Segments," Australian Accounting Review, CPA Australia, vol. 21(2), pages 154-166, June.
    19. van Lent, L.A.G.M., 1997. "Pressure and politics in financial accounting regulation : The case of the financial conglomerates in the Netherlands," Other publications TiSEM f2d1e299-aaad-460a-abe1-0, Tilburg University, School of Economics and Management.
    20. Takashi Obinata, 2000. "Choice of Pension Discount Rate in Financial Accounting adn Stock Prices," CIRJE F-Series CIRJE-F-82, CIRJE, Faculty of Economics, University of Tokyo.
    21. Merridee L. Bujaki & Bruce J. McConomy, 2007. "Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies," Accounting Perspectives, John Wiley & Sons, vol. 6(1), pages 21-53, February.
    22. Thomas, Paula B. & Williams, Paul F., 2009. "Cash balance pension plans: A case of standard-setting inadequacy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 228-254.
    23. Georgiou, George & Roberts, Clare B., 2004. "Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals," The British Accounting Review, Elsevier, vol. 36(4), pages 441-453.

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