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- W124885452 abstract "This paper draws on the group theory to derive some predictions regarding interest group participation in financial accounting setting. Out of the total spectrum of groups that can be potentially affected by accounting standards, only those who foresee large benefits from securing preferred accounting rules are expected to lobby the Financial Accounting Standards Board (FASB). Further, lobbying is likely to be industry specific rather than being overly general or gratuitous. Finally, group success in lobbying FASB might be inversely related to the size of the group." @default.
- W124885452 created "2016-06-24" @default.
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- W124885452 date "2008-10-21" @default.
- W124885452 modified "2023-09-26" @default.
- W124885452 title "Financial Accounting Standards Setting: A Social Science Perspective" @default.
- W124885452 hasPublicationYear "2008" @default.
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