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Ideological Diversity in Standard Setting

Chakravarthy, Jivas - 2020

I compare voting positions taken by Financial Accounting Standards Board (FASB) members on standards to positions taken by constituent sponsors in comment letters both before and after the emergence of the FASB's conceptual framework. I find that, relative to the Pre-CF regime (1973–1986),...

Persistent link: https://www.econbiz.de/10012851145

Politicians' Ideology, State Intervention, and Corporate Taxation

Na, Ke - 2020

implementation of the Reform and Opening-up policy in China in 1978 that significantly weakens the communist ideology. We find that … the reform, and therefore, were indoctrinated with stronger communist ideology, are significantly higher than those of … secretaries' communist ideology affect corporate taxation through both tax benefit provisions and enforcement of tax rules. A …

Persistent link: https://www.econbiz.de/10012838706

Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards

Eisenschmidt, Karsten - 2017

The authors present the idea of integrating prediction markets into the IASB's due process of accounting standards development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent and further substantiate literature claims that the...

Persistent link: https://www.econbiz.de/10012973424

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

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

Dominant, hidden and forbidden sensemaking : the politics of ideology and emotions in diversity management

Mikkelsen, Elisabeth Naima; Wåhlin, Randi - In: Organization : the interdisciplinary journal of … 27 (2020) 4, pp. 557-577

Persistent link: https://www.econbiz.de/10012258110

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

The performance of diverse teams : evidence from U.S. mutual funds

Evans, Richard B.; Prado, Melissa Porras; Rizzo, Emanuele; … - 2020

Persistent link: https://www.econbiz.de/10012198938

Diversity and trust : the role of shared values

Beugelsdijk, Sjoerd; Klasing, Mariko - In: Journal of comparative economics : the journal of the … 44 (2016) 3, pp. 522-540

Persistent link: https://www.econbiz.de/10011765105

Corporate Boards’ Political Ideology Diversity and Firm Performance

Kim, Incheol - 2015

ideology of board members, can affect a firm's performance. We employ personal political contributions' data to measure … political ideology distance among groups of inside, outside directors and the CEO. Our empirical evidence strongly supports the …

Persistent link: https://www.econbiz.de/10013036918

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