The political economy of International Accounting Standards

By J. Perry, A. Nölke. 2006

260 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/a84ae34ed8035136b83da54f7b21d4f720532874

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. P. J. Arnold
2. Jannes van Loon
3. A. Nölke
4. M. Aalbers
5. J. Perry
6. Desiree Fields
7. Sarah Hall
8. P. Tridico

In Finance

1. P. J. Arnold
2. Jannes van Loon
3. A. Nölke
4. M. Aalbers
5. J. Perry
6. Desiree Fields
7. Gertjan Wijburg
8. Sarah Hall

Citations in the corpus

• Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013, unknown): “As accounting standard setters became disembedded from professional institutes and more autonomous and professional in their own right, they became more concerned about their relevance and about the seemingly weak relationship between specific accounting practices and markets (Perry & Nölke, 2006).”
• The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards (2012, background): “…to the study of accounting harmonization in order to understand emerging forms of global economic governance (see: Armijo, 2001; Botzem, 2008; Eaton, 2005; MartinezDiaz, 2005; Mattli & Büthe, 2003, 2005; Nölke & Perry, 2007; Perry & Nölke, 2005, 2006; Porter, 2005; Posner, 2009; Simons, 2001).”
• The emergence of (2016, background): “Corporate reporting and information standards are not neutral due to their ability to provide visibility, prioritise aspects of organisational activity and generate economic consequences (Hines 1988, Perry and Nölke 2006, Chapman et al. 2009, Malsch 2013).”
• How real estate became ‘just another asset class’: the financialization of the investment strategies of Dutch institutional investors (2017, background): “The language to describe assets financially consists of seemingly easily understandable numbers: asset value is measured via its fair value, asset performance via rates of return and investment costs, and risks are estimated via probabilities (Perry & Nölke, 2006; Theurillat et al., 2010).”
• Making global markets: Historical institutionalism in international political economy (2010, unknown): “…2001; Simmons, 2001; Young, 2003), transgovernmental cooperation among regulators (Slaughter, 2004; Singer, 2004; Damro, 2006; Newman, 2008b), and indirect regulation through private actors (Cutler et al., 1999; Mattli and Büthe, 2003, 2005; Farrell, 2006; Perry and Nolke, 2006; Vogel, 2008).”
• The Power of Transnational Private Governance: Financialization and the IASB (2007, background): “…a shorter-term perspective on profits than managers, IASB standards are expected to make conservative Rhenish financial planning rather more difficult, and thereby serve to discourage 71 IASB constitution 72 Perry and Nölke 2006. the type of longer-term industrial strategies that depend upon it.”