Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany

By S. Mcleay, Dieter Ordelheide, S. Young. 2000

127 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/92965dc6fb1cfa30a9e168757ec59152815d10a9

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Citations in the corpus

Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012, unknown): “To ascertain the influence of lobbying activity on the standard setter, we adopt a pluralist framework (see McLeay et al., 2000; Rahman et al., 1994; Van Lent, 1997) according to which lobbyists whose proposals are accepted are considered more powerful than those whose proposals are rejected.”
The IASB standard-setting process: Participation and perceptions of financial statement users (2010, unknown): “It contrasts, however, the findings of McLeay, Ordelheide, and Young (2000), who reported that academic experts were actually influential during the process of transforming the Fourth European Company Law Directive into German accounting law.”
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “26 The Merton (1987) model of incomplete information and risk sharing suggests that firms can make investors aware of their existence and enlarge the investor base, which in turn lowers their cost of capital.”
The Role of Accounting in the German Financial System (2003, unknown): “To capitalize on this effect, accounting standards are geared towards the informational and contracting needs of the key parties in an economy which are also likely to be the main lobbying parties (McLeay et al. 2000).”
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007, background): “(2000) found that the industry lobby group representing preparers exerted the greatest influence on the decisions of the German legislature regarding financial reporting regulations.”
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2008, background): “6 Many authors have stressed the political aspects of standard-setting: Hope and Gray (1982) emphasize the role of power in the development of an R&D standard; Laughlin and Puxty (1983) analyse the political process of standard-setting in the light of the problem of the conceptual framework and its ”
Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2012, background): “…the context of Anglo-Saxon countries (e.g. Francis, 1987; Gavens et al., 1989; MacArthur and Groves, 1993; Schalow, 1995; Dechow et al., 1996; Seamann, 1999; Ang et al., 2000; Hill et al., 2002; Georgiou and Roberts, 2004) with a few exceptions (Van Lent, 1997; McLeay et al., 2000; Standish, 2003).”