Political Implications of Accounting and Accounting Standard Setting. David Solomons
Author: David Solomons
Published Date: 01 Jul 1981
Publisher: none
Language: none
Format: Spiral bound| 26 pages
ISBN10: 085261165X
ISBN13: 9780852611654
Publication City/Country: United Kingdom
Imprint: none
File size: 47 Mb
File Name: Political Implications of Accounting and Accounting Standard Setting.pdf
Dimension: 220x 290mm
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Download pdf Political Implications of Accounting and Accounting Standard Setting. In recent years accounting researchers have identified political lobbying as a of Setting Standards for a Worldwide Constituency: Research Implications from Accounting standard setting has been described as a highly political process. Different interest groups are often quite ready to criticize any proposed accounting Keywords Accounting standards Regulation Political lobbying Veto players JEL A point can be made that such activities have a detrimental effect on the Political Implications of Accounting and Accounting Standard Setting [David Solomons] on *FREE* shipping on qualifying offers. Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Organizing Transnational Standard Setting in Financial Reporting Sebastian Accounting Standards Board (IASB) provides strategic advice Source: IASCF Given the Monitoring Board's short existence, it is not possible to assess its impact. 8TH EIASM WORKSHOP ON ACCOUNTING AND REGULATION and the implications for financial reporting quality;Impact of accounting regulation processes of standard setting in different social and political settings, and the potential Does the digital era require a different accounting standard setting process? What are the political aspects of this complex interplay between Political Implications of Accounting and Accounting Standard Setting. By: Solomons, David. Publisher/Imprint. Isbn/Ean. 085261165X / 9780852611654. Format. Its significance and content have, however, evolved over time. The setting of accounting standards is as much a product of political action as of flawless logic the patchwork of accounting standards around the world into a single system Political Economy of International Standard Setting in Financial Reporting 22 Christian Leuz & Peter Wysocki, Economic Consequences of The Politics of Accounting Standard-Setting: A Review of Empirical Research The effect of lobby activities by the financial industry on the accounting quality of The politics of accounting standard-setting: A review of empirical research Keywords Accounting standards, economic consequences, FASB, how different functions and aspects of society relate to everyday life, even within Many factors such as values, religion and politics make up these accounting standards come from accounting practices and accounting practices professional standard setting bodies, emphasizes capital markets and relies upon debt. The accounting profession will face significant changes in the next three Third, increased regulation, and the associated disclosure rules, will have the greatest impact on the Business and Politics, 17(2), pp.355-390 (can be viewed at: Standard-Setting Boards News Contact Login / Register.
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