Sökning: "Christian Betz"
Hittade 1 uppsats innehållade orden Christian Betz.
1. Preparers' Lobbying Rationale and Impact on IASB Standard Setting: The Case of Lease Accounting
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : 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
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