دانلود مقاله ISI انگلیسی شماره 95090
کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
95090 2017 10 صفحه PDF سفارش دهید 9815 کلمه
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پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Research in Accounting Regulation, Volume 29, Issue 2, October 2017, Pages 129-138

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چکیده انگلیسی

The dynamics of IFRS are a significant influence on regulators and accounting standard setters in many countries. Many previous studies on accounting standard setting have focused on comment letter submissions and analyzed the relationship between lobbying behavior and lobbyists’ attributes (e.g., Larson, 2008). However, how and to what extent each actor can participate effectively in the IASB's standard-setting process has not been thoroughly studied. This case study deals with this issue and contributes to the literature by introducing the theoretical perspective of norm entrepreneur actions during accounting standard setting. It investigates a case involving the modification of an IFRS exposure draft that did not reflect Japanese opinions. This study identifies two factors that appear to be crucial in relation to the IASB's final decision: the actions of Japanese norm entrepreneurs and their analogical persuasion.

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پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.