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Why did preparers lobby to the IASB's pension accounting proposals?

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  • Justin Chircop
  • Paraskevi Vicky Kiosse

Abstract

We examine the characteristics of firms that lobbied on the 2010 Exposure Draft (ED) on pensions and find that signalling influences the decision to lobby. Further, we examine preparer's position to two important proposals in the ED. We find that preparers are less likely to agree with the abolition of the corridor when they report unrecognized actuarial losses and that firms are more likely to oppose the replacement of the expected rate of return with the discount rate when the spread between these two rates is large. These results suggest that while signalling drives firm decisions to lobby, self-interest influences how firms lobby.

Suggested Citation

  • Justin Chircop & Paraskevi Vicky Kiosse, 2015. "Why did preparers lobby to the IASB's pension accounting proposals?," Accounting Forum, Taylor & Francis Journals, vol. 39(4), pages 268-280, December.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:4:p:268-280
    DOI: 10.1016/j.accfor.2015.09.002
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    Cited by:

    1. Samindi Ishara Hewa & Rajni Mala & Jinhua Chen, 2020. "IASB's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2585-2615, September.

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