Sökning: "Christian Betz"

Hittade 1 uppsats innehållade orden Christian Betz.

  1. 1. Preparers' Lobbying Rationale and Impact on IASB Standard Setting: The Case of Lease Accounting

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Christian Betz; Valentina Pozzobon; [2011]
    Nyckelord :Accounting choice; Lobbying; International Accounting Standards; Lease Accounting; Standard Setting;

    Sammanfattning : This study models preparers' lobbying with respect to the IASB/FASB project on lease accounting, improving the methodology applied in prior studies. Therefore, we investigate (1) the lobbying rationale, divided in a) lobbying position and b) lobbying decision; and (2) the lobbying impact on the due process outcome. LÄS MER