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Author:McLeay, S.
Ordelheide, D.
Young, S.
Title:Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
Journal:Accounting, Organizations and Society
2000 : JAN, VOL. 25:1, p. 79-98
Index terms:Financial reporting
Accounting law
Company law
Germany
Pressure groups
European Union
Language:eng
Abstract:This paper examines the impact of constituent lobbying activity on accounting regulators during the transformation of the Fourth European Company Law Directive into German accounting law.
SCIMA record nr: 204327
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