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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),...
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I explore whether the level of ideological diversity among Financial Accounting Standards Board (FASB) members has declined since the emergence of their conceptual framework. I analyze votes made by FASB members on Statements of Financial Accounting Standards and compare them to comment letters...
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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 …
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space, finding your place : reconciling identity management and coping strategies with diversity ideology / C. Douglas … Carbone, Kizzy M. Parks, and Daniel P. McDonald -- ch. 9. The intersection of organizational and individual diversity ideology …
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