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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. |
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