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1. 1. Preparers' Lobbying Rationale and Impact on IASB Standard Setting: The Case of Lease Accounting

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Christian Betz; Valentina Pozzobon; [2011]
   Keywords : Accounting choice; Lobbying; International Accounting Standards; Lease Accounting; Standard Setting;

   Abstract : This study models preparers' lobbying with respect to the IASB/FASB project on lease accounting, improving the methodology applied in prior studies. Therefore, we investigate (1) the lobbying rationale, divided in a) lobbying position and b) lobbying decision; and (2) the lobbying impact on the due process outcome. READ MORE