The IASB standard-setting process: Participation and perceptions of financial statement users

By George Georgiou. 2010

119 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/66f4b640aef4f9bf12b4123680cfaddc0338c9bd

Citations in the corpus

• Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012, unknown): “Georgiou (2010) examines the users’ attitudes, Jorissen et al. (2011) analyse the stakeholders’ participation, Orens et al. (2011) focus on preparers, and Larson (2007) considers lob- bying of the IASB’s International Financial Reporting Interpretations Committee.”