Lobbying in Accounting Standards Setting

Lobbying in Accounting Standards Setting

afzal ahmad

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Lobbying in Accounting Standards Setting

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Abstract

The paper explores the effects of lobbying on accounting standards. The study investigates the determinants of lobbying and compares the lobbying activity with application to the FASB Statement of Financial Accounting Standards No. 158 and the IASB Statement of Intent issued in 1990. The research concludes that the major determinants of lobbying in the field of accounting standards are the size of lobbying corporations and the perceived effects of the regulations on the economic well-being of the enterprises. The analysis of the specific cases indicates that both firm-level, industry-level and country-level factors contribute to lobbying decisions across firms.

References

21 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

afzal ahmad. 2015. \u201cLobbying in Accounting Standards Setting\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 15 (GJMBR Volume 15 Issue D3).

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GJMBR Volume 15 Issue D3

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification JEL Code: M41

Submission ReceivedJune 11, 2015
Peer Review Double Blind
Handling Editor
Accepted July 5, 2015
Published July 15, 2015

Version of record

v1.2

Issue date

August 25, 2015

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Article Matrices

Total Score: 101

Country: Bangladesh

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Afzal Ahmad (PhD/Dr. count: 0)

View Count (all-time): 202

Total Views (Real + Logic): 4121

Total Downloads (simulated): 2207

Publish Date: 2015 08, Tue

Monthly Totals (Real + Logic):

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Total Views: 4121

Total Downloads: 2207

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