What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004

Koh, Wei Chern

doi:10.1016/j.intacc.2010.12.003

Cited by 29 publications

(13 citation statements)

References 43 publications

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“…In this sense, Koh (2011) states that because large companies have more resources, they usually tend to influence the final result and hence reap the benefits of lobbying.…”

Section: Methodsmentioning

confidence: 99%

“…This is because the manner in which binary variables are operationalized cannot properly capture the magnitude of the characteristic they aim to investigate. Deakin (1989), Georgiou and Roberts (2004), Georgiou (2005) and Koh (2011) are examples of studies that offer alternative methods of operationalizing these variables.…”

Section: Methodsmentioning

confidence: 99%

“…More recently, the process of lobbying on accounting regulation has been studied from the perspective of institutional theory (Bengtsson, 2011;Chatham, Larson and Vietze, 2010;Fogarty, 1992;Giner and Arce, 2012;Kenny and Larson, 1993;Koh, 2011;Larson 2002Larson , 2008Larson and Kenny, 2011). This theory suggests that the actions of organizations should be understood as attempts to obtain legitimacy and to maintain credibility with external constituents (Fogarty, 1992).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…According to the concept of mimetic isomorphism, organizations tend to copy the practices of other organizations, particularly within the same industry, even when the organizations are not required to follow specific standards (Koh, 2011).…”

Section: The Testable Hypotheses Arementioning

confidence: 99%

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Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

Santos

2014

Rev. contab. finanç.

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This work aims to identify the determining factors in the submission of comment letters to the International Accounting Standards Board (IASB) on the discussion paper Extractive Activities as a lobbying strategy in the context of accounting regulation. The results show that size is a determining factor in all models used, indicating that large oil companies are more likely to lobby. This tendency is especially evident for companies that are predominantly opposed to the IASB proposals, which suggests that the IASB's review/replacement of International Financial Reporting Standards 6 (IFRS 6) will be a complex process subject to pressure from oil companies to maintain the status quo.

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“…In this sense, Koh (2011) states that because large companies have more resources, they usually tend to influence the final result and hence reap the benefits of lobbying.…”

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: The Testable Hypotheses Arementioning

confidence: 99%

See 2 more Smart Citations

Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

Santos

2014

Rev. contab. finanç.

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“…Tais diferenças podem também ser predominantes para a realização de lobbying político, tanto de países, como de setores de atuação, para a elaboração, alteração ou até mesmo extinção de normas. (HANSEN, 2007;IASB, 2008;NOBES;PARKER, 2010;KOH, 2011).…”

Section: Introductionunclassified

Untitled

Matos

Rezende

Paulo

et al. 2013

RCC, Rev. Contab. Control.

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Nota: este artigo foi aceito pelo Editor Jorge Eduardo Scarpin e passou por uma avaliação double blind review A reprodução dos artigos, total ou parcial, pode ser feita desde que citada a fonte. Eduardo Bona Safe de Matos UTILIZAÇÃO DE DERIVATIVOS E HEDGE ACCOUNTING NAS EMPRESAS BRASILEIRAS E JAPONESAS NEGOCIADAS NA NYSE ABSTRACTDerivatives and financial instruments have been used with more frequency since 1990, as well as hedge. Due to its importance in many financial markets, accounting developed the hedge accounting, a methodology that seeks to bring greater disclosure and control for operations involving investments and hedges. Studies show that most economically developed countries tend to use more of the hedge tool and therefore the hedge accounting. This paper seeks to identify whether there are differences in the use of derivatives and Hedge Accounting firms in different countries, but with shares traded on the same market. Japanese use. These results suggest that Japanese companies, representing a more developed economy, use more the tool of Hedge Accounting, as well as their disclosure forms, compared to Brazilian companies.

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Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions

Mellado

2021

Eurasian Studies in Business and Economics

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What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004

Cited by 29 publications

References 43 publications

Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

Untitled

Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions

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