Citations (32)
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Monica Teixeira De Freitas, Wayne van Zijl, Asheer Jaywant Ram & Warren Maroun. (2024) Stakeholder and jurisdictional influence over IFRS 10's development. South African Journal of Accounting Research 38:1, pages 27-49.
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Belinda Luke. (2016) Measuring and Reporting on Social Performance: From Numbers and Narratives to a Useful Reporting Framework for Social Enterprises. Social and Environmental Accountability Journal 36:2, pages 103-123.
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Begoña Giner & Miguel Arce. (2012) Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments. European Accounting Review 21:4, pages 655-691.
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Renata Stenka & Peter Taylor. (2010) Setting UK standards on the concept of control: An analysis of lobbying behaviour. Accounting and Business Research 40:2, pages 109-130.
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Mark Clatworthy & Michael
John Jones. (2003) Financial reporting of good news and bad news: evidence from accounting narratives. Accounting and Business Research 33:3, pages 171-185.
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Craig Deegan & Ben Gordon. (1996) A Study of the Environmental Disclosure Practices of Australian Corporations. Accounting and Business Research 26:3, pages 187-199.
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W. Collins, E.S. Davie & P. Weetman. (1993) Management Discussion and Analysis: An Evaluation of Practice in UK and US Companies. Accounting and Business Research 23:90, pages 123-137.
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P. Ormrod & K.C. Cleaver. (1993) Financial Reporting and Corporate Accountability. Accounting and Business Research 23:sup1, pages 431-439.
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DavidB. Citron. (1992) Accounting Measurement Rules in UK Bank Loan Contracts. Accounting and Business Research 23:89, pages 21-30.
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DavidB. Citron. (1992) Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice. Accounting and Business Research 22:88, pages 322-335.
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Articles from other publishers (22)
Herenia Gutiérrez Ponce, Julián Chamizo González & Manar Al-Mohareb. (2023) Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review. Business and Professional Communication Quarterly 86:4, pages 446-497.
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Ali Saeed, Rao Muhammad Adeel Nawab, Mark Stevenson & Paul Rayson. (2019) A Sense Annotated Corpus for All-Words Urdu Word Sense Disambiguation. ACM Transactions on Asian and Low-Resource Language Information Processing 18:4, pages 1-14.
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Jesmin Islam, Habib Zaman Khan, Mark Hughes & Mohobbot Ali. (2017) Politicisation of the accounting standard-setting process and the influence of key-players: An investigation into the withdrawal of the mandatory status of the Statement of Accounting Concepts No. 4 (SAC 4) in Australia. Accounting History 23:3, pages 296-313.
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Ranjan Kumar, Neerja Pande & Shamama Afreen. (2018) Developing a GRI-G4-based persuasive communication framework for sustainability reporting (SR). International Journal of Emerging Markets 13:1, pages 136-161.
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Noriaki Okamoto. (2017) Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft. Research in Accounting Regulation 29:2, pages 129-138.
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Sebastian Hoffmann & Henning Zülch. (2014) Lobbying on accounting standard setting in the parliamentary environment of Germany. Critical Perspectives on Accounting 25:8, pages 709-723.
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Odilanei Morais dos Santos & Ariovaldo dos Santos. (2014) Lobbying na Regulação Contábil: Evidências do Setor Petrolífero. Revista Contabilidade & Finanças 25:65, pages 124-144.
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Anne Le Manh. (2012) Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB. Comptabilité Contrôle Audit Tome 18:1, pages 93-120.
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George Georgiou. (2010) The IASB standard-setting process: Participation and perceptions of financial statement users. The British Accounting Review 42:2, pages 103-118.
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Roland Königsgruber. (2009) Lobbying bei der Rechnungslegungsstandardsetzung. Ein LiteraturüberblickLobbying and accounting standard setting. A literature survey. Zeitschrift für Betriebswirtschaft 79:11, pages 1309-1329.
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David Hossain, J. Gregory Kunkel & Edward Lance Monsour. (2009) Triocracy and the Dynamics of Standard Setting: A Comparative Study of FASB's Deliberation Process on SFAS No. 133 and SFAS No. 141/142. i-manager’s Journal on Management 3:4, pages 11-22.
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George Georgiou. (2008) Investigating corporate management lobbying in the U.K. accounting standard‐setting process: a multi‐issue/multi‐period approach. Abacus 41:3, pages 323-347.
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George Georgiou & Clare B. Roberts. (2004) Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals. The British Accounting Review 36:4, pages 441-453.
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Pauline Weetman. (2001) Controlling the standard‐setting agenda: the role of FRS 3. Accounting, Auditing & Accountability Journal 14:1, pages 85-109.
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Robert E. Jupe. (2000) SELF-REFERENTIAL LOBBYING OF THE ACCOUNTING STANDARDS BOARD: THE CASE OF FINANCIAL REPORTING STANDARD NO. 1. Critical Perspectives on Accounting 11:3, pages 337-359.
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Garry Carnegie & Brian West. (2008) Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets. Australian Accounting Review 7:14, pages 30-39.
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Craig Deegan & Michaela Rankin. (1996) Do Australian companies report environmental news objectively?. Accounting, Auditing & Accountability Journal 9:2, pages 50-67.
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Irene Tutticci, Keitha Dunstan & Scott Holmes. (1994) Respondent Lobbying in the Australian Accounting Standard‐setting
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John B. Macarthur & Roger E. V. Groves. (2006) AN EMPIRICAL INVESTIGATION INTO THE IMPACT OF PROFIT SHARING SCHEMES OF EXECUTIVIES ON THE CONTENT OF CORPORATE SUBMISSIONS ON PROPOSED ACCOUNTING STANDARDS. Journal of Business Finance & Accounting 20:5, pages 623-638.
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John B MacArthur. (1993) The development of accounting standards in the United States and United Kingdom: The case of employers' accounting for pension costs. Journal of International Accounting, Auditing and Taxation 2:2, pages 171-196.
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Jason D. Mitchell, Majella Percy & Bridget McKinlay. (2004) Voluntary Environmental Reporting Practices: A Further Study of 'Poor' Environmental Performers. SSRN Electronic Journal.
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Rachel F. Baskerville. (2005) The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standard-Setting in New Zealand. SSRN Electronic Journal.
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