It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting … context of accounting regulation …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have …

), pharmacies, and social health insurers (SHI) in Germany based on drug prices. Since the health care reform of 2004, these …