In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …

size and find a large negative council size effect. This pattern provides indirect evidence for the occurrence of lobbying …. The direction of the effect could be explained by free-riding incentives in individual lobbying effort contribution caused …

regulation when policy is determined in a lobbying game between a government and firm. We compare the resulting regulation levels … lobbying, but that lobbying can reverse the welfare ordering. …

We analyze the determinants of environmental policy when two firms engage in two types of lobbying against a … restriction on allowed pollution: General lobbying increases the total amount of allowed pollution, which is beneficial for both … firms. Private lobbying increases the individual pollution standard of the lobbying firm, but has a negative or zero effect …

This paper investigates if multinationals in.uence the political process through lobbying more effectively than … national firms. First, I introduce a model which contrasts a multinational's incentives for lobbying with those of a national … firm. Then the effect of lobbying on the political decision is analyzed. I conclude that multinationals have smaller …

This paper surveys recent approaches towards lobbying if interest groups influence the decision of an incumbent … transmission of information through lobbying. Recent extensions to the two basic lobbying models are discussed in great detail … into a general lobbying model. The survey concludes with a summary of the main insights and indicates promising directions …

application. This paper seeks to examine the changes in IFRS and their impact on the New Zealand thin capitalisation provisions …. In particular it will examine the changes in the IFRS Standards concerning the measurement and valuation of assets and …