Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
Year of publication: |
2020
|
---|---|
Authors: | BISCHOF, JANNIS ; DASKE, HOLGER ; SEXTROH, CHRISTOPH J. |
Published in: |
Journal of Accounting Research. - Hoboken, NJ : Wiley, ISSN 1475-679X. - Vol. 58.2020, 3, p. 589-642
|
Publisher: |
Hoboken, NJ : Wiley |
Subject: | G01 | G28 | K22 | L51 | M40 | M41 | M48 | P16 | accounting regulation | fair value | financial crisis | ideology | political economy | accounting standard setting | stock option expensing |
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