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Pressure and politics in financial accounting regulation

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  • van Lent, L.A.G.M.

    (Tilburg University, School of Economics and Management)

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  • 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.
    • Handle: RePEc:tiu:tiutis:5ae3c9e9-0adb-4d81-b455-9bbc003e6a5c
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    References listed on IDEAS

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    1. Mian, Shehzad L. & Smith, Clifford Jr., 1990. "Incentives for unconsolidated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 141-171, January.
    2. 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.
    3. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
    4. Haring, John R, Jr, 1979. "Accounting Rules and "The Accounting Establishment"," The Journal of Business, University of Chicago Press, vol. 52(4), pages 507-519, October.
    5. 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.
    6. Amershi, Amin H. & Demski, Joel S. & Wolfson, Mark A., 1982. "Strategic behavior and regulation research in accounting," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 19-32.
    7. Dopuch, N, 1974. "Studies On Financial Accounting Objectives - 1974 - Introduction," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 2-2.
    8. Gonedes, Nj & Dopuch, N, 1974. "Capital Market Equilibrium, Information Production, And Selecting Accounting Techniques - Theoretical Framework And Review Of Empirical Work," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 48-169.
    9. Gary S. Becker, 1983. "A Theory of Competition Among Pressure Groups for Political Influence," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(3), pages 371-400.
    10. Leftwich, Rw & Watts, Rl & Zimmerman, Jl, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 50-77.
    11. Tinker, Anthony, 1984. "Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory," Journal of Accounting and Public Policy, Elsevier, vol. 3(1), pages 55-74.
    12. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    13. Robert D. Tollison, 1982. "Rent Seeking: A Survey," Kyklos, Wiley Blackwell, vol. 35(4), pages 575-602, November.
    14. Elmuttassim Hussein, Mohamed & Edward Ketz, J., 1991. "Accounting standards-setting in the U.S.: An analysis of power and social exchange," Journal of Accounting and Public Policy, Elsevier, vol. 10(1), pages 59-81.
    15. Klein, Benjamin & Crawford, Robert G & Alchian, Armen A, 1978. "Vertical Integration, Appropriable Rents, and the Competitive Contracting Process," Journal of Law and Economics, University of Chicago Press, vol. 21(2), pages 297-326, October.
    16. 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.
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