Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?
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DOI: 10.1111/j.1911-3846.1994.tb00453.x
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References listed on IDEAS
- Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 65-95, January.
- Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
- Mian, Shehzad L. & Smith, Clifford Jr., 1990. "Incentives associated with changes in consolidated reporting requirements," Journal of Accounting and Economics, Elsevier, vol. 13(3), pages 249-266, October.
- Healy, Paul M. & Kang, Sok-Hyon & Palepu, Krishna G., 1987. "The effect of accounting procedure changes on CEOs' cash salary and bonus compensation," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 7-34, April.
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Cited by:
- 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.
- George Georgiou, 2002. "Corporate non-participation in the ASB standard-setting process," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 699-722.
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