'Political' Lobbying of Proposed Standards: A Challenge to the IASB

Posted: 18 Jan 2002

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Abstract

The purpose of the paper is to contemplate the prospect of "political," i.e., self-interested, lobbying in the context of the issues coming before the International Accounting Standards Board (IASB). As illustrations, the paper reprises a number of episodes of "political" lobbying on proposed accounting standards that have occurred at both the international and country levels (especially the US), and it raises the specter of the intense compaign already being mounted by US industry to oppose any attempt by the IASB to develop a standard on employee stock options that goes further than the disclosure requirement in the FASB's Statement No. 123.

Keywords: Accounting standards; Lobbying; Stock options

JEL Classification: M41, M47

Suggested Citation

Zeff, Stephen A., 'Political' Lobbying of Proposed Standards: A Challenge to the IASB. Accounting Horizons, March 2002. Available at SSRN: https://ssrn.com/abstract=292426

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

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