Preparer opposition and strategic implementation of governmental accounting standards : evidence from public pension accounting reform
Abigail Allen, Reining C. Petacchi
| Year of publication: |
2023
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|---|---|
| Authors: | Allen, Abigail ; Petacchi, Reining C. |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 69.2023, 7, p. 4259-4282
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| Subject: | lobbying | pension accounting | public pension | regulation | Gesetzliche Rentenversicherung | Public pension system | Öffentliches Rechnungswesen | Public accounting | IFRS | Interessenpolitik | Lobbying | Rentenreform | Pension reform | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2022.4515 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014338343