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European Accounting Review Volume 21, 2012 - Issue 4
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Symposium on the Accounting Standard Setting Process

Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments

Begoña Giner Dpt. de Comptabilitat, Facultat d'Economia, Universitat de València, Valencia, SpainCorrespondence[email protected]
&
Miguel Arce Dpt. de Comptabilitat, Facultat d'Economia, Universitat de València, Valencia, Spain
Pages 655-691 | Received 01 Jan 2010, Accepted 01 May 2012, Published online: 10 Jul 2012

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