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Pension accounting standards : the lobbying versus the conceptual approach
Jorissen, Ann - 1992
Persistent link: https://www.econbiz.de/10000136409
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Economic Consequence of Accounting Standards In The Hotel Industry : Lobbying Arguments Versus Expected Impact
Arimany, Nuria - 2016
Accounting standards generate economic consequences that can be either intended or unintended. European and US accounting regulators have proposed to capitalize operating leases so that future payments derived from lease contracts are accounted for as debt. As operating leases are an important...
Persistent link: https://www.econbiz.de/10012998192
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
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The politics of accounting standard-setting : a review of empirical research
Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551
Persistent link: https://www.econbiz.de/10010233217
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Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.; Glendening, Matthew - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
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Smoothing mechanisms in defined benefit pension accounting standards : a simulation study
Morrill, Cameron; Morrill, Janet; Shand, Kevin - In: Accounting perspectives : a journal of The Canadian … 8 (2009) 2, pp. 113-145
Persistent link: https://www.econbiz.de/10003886375
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Rechnungslegungsvorschriften und Sicherungslinien der betrieblichen Altersvorsorge : Deutschland und die USA im Vergleich
Huuk, Alexander - 2013
Persistent link: https://www.econbiz.de/10009746636
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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Pensionsverpflichtungen im Rahmen von Unternehmensübernahmen
Reicherter, Matthias - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 55 (2003) 3, pp. 358-375
Persistent link: https://www.econbiz.de/10001766138