misuse. I also find evidence consistent with lobbying support for SFAS 142 increasing in firms' discretion under the standard …

political context and lobbying has been examined in numerous empirical studies. Most of these studies address lobbying of the … to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting … regulator that explicitly focuses on the provision of relevant information by lobbyists. It suggests that lobbying will …