| 000 | 01470nam a22002657a 4500 | ||
|---|---|---|---|
| 003 | ZW-GwMSU | ||
| 005 | 20241128083528.0 | ||
| 008 | 241128b |||||||| |||| 00| 0 eng d | ||
| 022 | _a0312-8962 | ||
| 040 |
_aMSU _bEnglish _cMSU _erda |
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| 050 | 0 | 0 | _aHD31 AUS |
| 100 | 1 |
_aGipper, Brandon _eauthor |
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| 245 | 1 | 4 |
_aThe politics of accounting standard-setting: A review of empirical research _ba review of empirical research _ccreated by Brandon Gipper, Brett J Lombardi, and Douglas J Skinner |
| 264 | 1 |
_aLos Angeles: _bSage, _c2013. |
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| 336 |
_2rdacontent _atext _btxt |
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| 337 |
_2rdamedia _aunmediated _bn |
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| 338 |
_2rdacarrier _avolume _bnc |
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| 440 |
_aAustralian journal of management _vVolume 38, number 3, |
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| 520 | 3 | _aWe provide an overview of the empirical literature on the politics of accounting standard-setting, focusing on the US Financial Accounting Standards Board (FASB). Although it is clear from casual observation that politics sometimes plays a first-order role in the determination of accounting standards, we argue that more can be done to improve our understanding of this important topic. Based on our review, we outline what we see to be a number of potentially fruitful directions for future research. | |
| 650 |
_aAccounting standards _vEconomic consequences _xFASB |
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| 700 | 1 |
_aLombardi, Brett J _eco-author |
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| 700 | 1 |
_aSkinner, Douglas J _eco-author |
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| 856 | _uhttps://doi.org/10.1177/0312896213510713 | ||
| 942 |
_2lcc _cJA |
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| 999 |
_c168438 _d168438 |
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