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Comment on ‘A political economy of accounting standard setting’

Author

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  • Kees Camfferman
  • Stephen Zeff

Abstract

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Suggested Citation

  • Kees Camfferman & Stephen Zeff, 2011. "Comment on ‘A political economy of accounting standard setting’," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 297-304, May.
    • Handle: RePEc:kap:jmgtgv:v:15:y:2011:i:2:p:297-304
    DOI: 10.1007/s10997-011-9169-2
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    References listed on IDEAS

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    1. Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 277-295, November.
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    Citations

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    Cited by:

    1. Roland Königsgruber, 2013. "Expertise-based lobbying and accounting regulation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 1009-1025, November.
    2. 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.
    3. Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.

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    More about this item

    Keywords

    Accounting standards; Regulation; Political lobbying; Veto players; M48; K20;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • K20 - Law and Economics - - Regulation and Business Law - - - General

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