Search Results - subject:"Standard‐setting"

Stakeholder participation in the governmental accounting standard-setting process

Kidwell, Linda; Lowensohn, Suzanne L. - In: Journal of public budgeting, accounting & financial … 30 (2018) 2, pp. 252-268

Persistent link: https://www.econbiz.de/10012056587

CSR governance innovation: standard competition-collaboration dynamic

Albareda, Laura - In: Corporate Governance 13 (2013) 5, pp. 551-568

analytical framework to understand the innovative dynamics adopted through CSR standard-setting. Design … adoption of private standard-setting. The paper is also useful for practitioners, helping them understand the growing … developing private standard setting for global governance. Originality/value – The value of this paper is its analysis of the …

Persistent link: https://www.econbiz.de/10014695587

Can the conceptual framework be all things to all (wo)men?

Alexander, David; Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2013

conceptual framework. More precisely, our analysis on CF-based standard-setting points out the inherent contradictions in trying …

Persistent link: https://www.econbiz.de/10010781518

L’élaboration des normes comptables ou l’art de persuader : la rhétorique du normalisateur à travers la littérature

Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2013

This article offers a survey related to rhetoric and persuasion in accounting standard-setting. In the first place, the … rhetorical dimension of accounting standard-setting is discussed by showing how persuasion is inherent in the process. Secondly …

Persistent link: https://www.econbiz.de/10011072606

CSR governance innovation : standard competition-collaboration dynamic

Albareda, Laura - In: Corporate governance : the international journal for … 13 (2013) 5, pp. 551-568

Persistent link: https://www.econbiz.de/10010200774

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

Persistent link: https://www.econbiz.de/10009751796

A summary of 10 years of PCAOB research: What have we learned? ✩

Abernathy, John L.; Barnes, Michael; Stefaniak, Chad - In: Journal of Accounting Literature 32 (2013) 1, pp. 30-60

functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends …

Persistent link: https://www.econbiz.de/10014839699

Optimal Environmental Standards under Asymmetric Information and Imperfect Enforcement

Arguedas, C. - Tilburg University, Center for Economic Research - 2005

We study optimal policies composed of pollution standards, probabilities of inspection and fines dependant on the degree of noncompliance with the standards, in a context where regulated firms own private information.In contrast with previous literature, we show that optimal policies, being...

Persistent link: https://www.econbiz.de/10011092086

Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale

Kahloul, Anouar - Université Paris-Dauphine (Paris IX) - 2012

The aim of this research is to assess the power of the accounting profession on the international standard setting … institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied …

Persistent link: https://www.econbiz.de/10011074657

Dysfunctions of the patent system and their effects on competition

Encaoua, David; Madiès, Thierry - HAL - 2012

patents and the licensing of essential patents by the members of a Standard Setting Organization. Very often, patents serve to …

Persistent link: https://www.econbiz.de/10010929100