search query: @author McKinley, W. / total: 8
reference: 2 / 8
| Author: | Elbannan, M. McKinley, W. |
| Title: | A theory of the corporate decision to resist FASB standards: An organization theory perspective |
| Journal: | Accounting, Organizations and Society
2006 : OCT, VOL. 31:7, p. 601-622 |
| Index terms: | accounting standards financial accounting theories |
| Language: | eng |
| Abstract: | This paper develops a theoretical framework specifying the conditions under which corporations (here as: corp./corps.) are likely to resist financial reporting standards proposed by the Financial Accounting Standards Board (FASB). In the analysis, determinants (as: detrms.) of corp. resistance to FASB standards are identified at three levels: the standard, the corp., and the corp.'s industry. Propositions are formulated summarizing the effects of the detrms. at these 3 levels, and guidelines are suggested for testing the propositions. |
SCIMA