“Political” Lobbying on Proposed Standards: A Challenge to the IASB
By S. Zeff. 2002
283 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems
View Paper: https://www.semanticscholar.org/paper/6e636787df2ed5a41195356a9869d7a0f3d46385
How researchers see this paper
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In Accounting
- Dhammika Dharmapala
- Mihir A. Desai
- R. Larson
- J. Perry
- A. Nölke
- Michelle Hanlon
- Scott D. Dyreng
- Edward L. Maydew
In Management Information Systems
Citations in the corpus
- The political economy of International Accounting Standards (2006, background): “…from this mainstream consensus can be derided as being ‘political’ or as one authority on accounting standards puts it ‘. . . self-interested considerations or pleadings by preparers and others that may be detrimental to the interests of investors and other users [of IFRS]’ (Zeff, 2002: 43).”
- Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012, unknown): “This decision was seen as a challenge by many observers and interested parties, and the IASB came under strong pressure to refrain from considering it (see Zeff, 2002).”
- Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2008, unknown): “Lobbying has been extensively invoked in explaining standard-setting (Sutton, 1984; Tutticci, Dunstan & Holmes, 1994; Weetman, Davie & Collins, 1996; Van Lent, 1997; McLeay, Ordelheide & Young, 2000; Zeff, 2002).”
- Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007, background): “…standard-setting process may be viewed from a number of perspectives, and is often seen as a technical process, a political process or both (Gilfedder and ‘O h’Ogartaigh, 2001; Zeff, 2002, 2006; Whittington, 2005; Cooper and Robson, 2006; Elbannan and McKinley, 2006; Durocher et al., 2007).”
- Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (2009, background): “As Zeff (2002) elaborates, financial accounting standard setting bodies have been subject to, and have sometimes accommodated, intense pressure by legislators and fi rms.”