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Stability and Regime Change : The Evolution of Accounting Standards
Chen, Hui - 2019
We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of changing investor sentiment. When the market sentiment is moderate, if most of the business projects in the economy are successful, the economy will enter a stable high-disclosure...
Persistent link: https://www.econbiz.de/10012900743
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When (non)differences make a difference : the roles of demographic diversity and ideological homogeneity in overcoming ideologically biased decision making
Solomon, Brittany C.; Hall, Matthew E. K. - In: Organization science 34 (2023) 5, pp. 1820-1838
Persistent link: https://www.econbiz.de/10014393408
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Towards an Understanding of the Role of Standard Setters in Standard Setting
Allen, Abigail M. - 2012
We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...
Persistent link: https://www.econbiz.de/10013116081
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Essays in applied microeconomics
Bühler, Benno - 2011
Persistent link: https://www.econbiz.de/10009125750
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Ideology of standardization in context of technology
Fang, Fang - In: Diversity of managerial ideology, (pp. 95-109). 2018
Persistent link: https://www.econbiz.de/10011878337
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A model of ideological thinking
Le Yaouanq, Yves - 2018
This paper develops a theory in which heterogeneity in political preferences produces a partisan disagreement about objective facts. A political decision involving both idiosyncratic preferences and scientific knowledge is considered. Voters form motivated beliefs in order to improve their...
Persistent link: https://www.econbiz.de/10011899691
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Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
Bischof, Jannis - 2020
perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …, ideology plausibly spills over and explains a politician's stance on the technical accounting issue, beyond special interest … to disentangle the role of ideology from special interest pressure. In both debates, ideology explains politicians …
Persistent link: https://www.econbiz.de/10012854275
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Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
Bischof, Jannis - 2020
perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …, ideology plausibly spills over and explains a politician's stance on the technical accounting issue, beyond special interest … to disentangle the role of ideology from special interest pressure. In both debates, ideology explains politicians …
Persistent link: https://www.econbiz.de/10012831724
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Social ideology and taxes in a differentiated candidates framework
Krasa, Stefan; Polborn, Mattias - 2011
How does ideological polarization on non-economic matters influence the size of government? We analyze this question using a differentiated candidates framework: Two office-motivated candidates differ in their (fixed) ideological position and their production function for public goods, and...
Persistent link: https://www.econbiz.de/10010277377
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Coalition Governments in a Model of Parliamentary Democracy
Bandyopadhyay, Siddhartha; Oak, Mandar - 2006
We analyze the relative importance of party ideology and rents from office in the formation of coalitions in a …
Persistent link: https://www.econbiz.de/10010312508