Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Year of publication: |
2019
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Authors: | Gleason, Cristi A. ; Glendening, Matthew |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 33.2019, 1, p. 103-124
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Subject: | accounting standard setting | lobbying | SFAS No. 123 (R) | shareholder activism | stock option expensing | Interessenpolitik | Lobbying | Aktienoption | Stock option | Führungskräfte | Managers | Politikfinanzierung | Political finance | Corporate Governance | Corporate governance | IFRS | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | Aktionäre | Shareholders |
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