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- W3198589213 abstract "Reporting schemes have been criticized as being socially constructed, based on norms, and lacking an objective basis to legitimize them. While respecting the norm-like nature of accounting standards, I develop a language-based model in order to gain insight into the roles of the standard setter and supporting infrastructure in promoting legitimacy. I model two threats to legitimacy: managerial rent seeking and a lack of objectivity (disagreement on the meaning of phrases). The results indicate that while increasing penalties (infrastructure) reduces rent seeking and improves objectivity, the standard setter can also reduce rent seeking, but with no effect on objectivity; the arbiter’s conservatism (also infrastructure) reduces rent seeking but lessens objectivity as well; more generic terms increase rent seeking but improve objectivity; and closing loopholes reduces rent seeking but with no affect on objectivity. Moreover, the language-based model affirms the traditional role that conservatism plays in establishing legitimacy." @default.
- W3198589213 created "2021-09-13" @default.
- W3198589213 creator A5089875239 @default.
- W3198589213 date "2021-01-01" @default.
- W3198589213 modified "2023-10-16" @default.
- W3198589213 title "On the Legitimacy of Language-Based Accounting Standards" @default.
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- W3198589213 doi "https://doi.org/10.2139/ssrn.3913363" @default.
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