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- W2129375095 abstract "We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with backgrounds in financial services are more likely to propose standards that decrease “reliability” and increase “relevance,” partly due to their tendency to propose fair-value methods. We find opposite results for FASB members affiliated with the Democratic Party, although only when excluding financial-services background as an independent variable. Jackknife procedures show that results are robust to omitting any individual standard setter." @default.
- W2129375095 created "2016-06-24" @default.
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- W2129375095 date "2012-01-01" @default.
- W2129375095 modified "2023-09-23" @default.
- W2129375095 title "Towards an Understanding of the Role of Standard Setters in Standard Setting" @default.
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- W2129375095 doi "https://doi.org/10.2139/ssrn.1617398" @default.
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