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National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process

In: Accounting and Regulation

Author

Listed:
  • Begoña Giner

    (Universitat de València. Facultat d’Economia. Dpt. de Comptabilitat)

  • Miguel Arce

    (Universitat de València. Facultat d’Economia. Dpt. de Comptabilitat)

Abstract

As the IASB’s due process sustains, the national standard-setters play a key role in the development of IFRS. There is still much to learn, however, about their lobbying practices, which arguments they use and when they do it. This chapter focuses on the accounting of share-based payments that were under-regulated before IFRS 2. To analyze lobbying behavior of this relevant group of stakeholders, we conduct a content analysis of the 27 comment letters addressing the documents issued by the G4+1 and the IASB that preceded IFRS 2. Consistent with institutional theory, our analysis of lobbying activity by national standard-setters shows that participation increased at the end of the process, and they supported the IASB’s final proposals although they were not as much supportive at the beginning.

Suggested Citation

  • Begoña Giner & Miguel Arce, 2014. "National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process," Springer Books, in: Roberto Pietra & Stuart McLeay & Joshua Ronen (ed.), Accounting and Regulation, edition 127, chapter 0, pages 377-398, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4614-8097-6_15
    DOI: 10.1007/978-1-4614-8097-6_15
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