haku: @author Chung, D. / yhteensä: 2
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| Tekijä: | Chung, D. |
| Otsikko: | The informational effect of corporate lobbying against proposed accounting standards |
| Lehti: | Review of Quantitative Finance and Accounting
1999 : MAY, VOL. 12:3, p. 243-270 |
| Asiasana: | FINANCE ACCOUNTING INFORMATION |
| Kieli: | eng |
| Tiivistelmä: | Accounting standard setting has been described as a highly political process. Different interest groups are often quite ready to criticize any proposed accounting standard and lobby the accounting standard setting body. This study explores the possibility that certain information might be revealed through corporate lobbying behavior. A game-theoretic model is formulated to examine the implications of a proposed accounting standard which, if passed, would require the financial statement recording of some previously undisclosed liabilities. |
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