|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|95090||2017||10 صفحه PDF||سفارش دهید||9815 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Research in Accounting Regulation, Volume 29, Issue 2, October 2017, Pages 129-138
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 lobbyistsâ 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.