Search Results - subject:"Standard‐setting"

Earnings management and participation in accounting standard-setting

Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52

Persistent link: https://www.econbiz.de/10010481752

Why did preparers lobby to the IASB's pension accounting proposals?

Chircop, Justin; Kiosse, Paraskevi Vicky - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 4, pp. 268-280

Persistent link: https://www.econbiz.de/10011436403

The effects of mandatory IFRS adoption : a review of evidence based on accounting standard setting criteria

Mohammadrezaei, Fakhroddin; Mohd-Saleh, Norman; … - In: International journal of disclosure and governance 12 (2015) 1, pp. 29-77

Persistent link: https://www.econbiz.de/10011327697

Institutional logics and interorganizational learning in technological arenas : evidence from standard-setting organizations in the mobile handset industry

Vasudeva, Gurneeta; Alexander, Elizabeth A.; Jones, … - In: Organization science : a journal of the Institute for … 26 (2015) 3, pp. 830-846

Persistent link: https://www.econbiz.de/10011289859

Unraveling the notion of "fair carbon" : key challenges for standards development

Howard, Rebecca Joy; Tallontire, Anne; Stringer, Lindsay; … - In: World development : the multi-disciplinary … 70 (2015), pp. 343-356

Persistent link: https://www.econbiz.de/10011346318

"Essential" Patents, FRAND Royalties and Technological Standards

Dewatripont, Mathias; Legros, Patrick - European Centre for Advanced Research in Economics and … - 2008

In this paper we abandon the usual assumption that patents bring known benefits to the industry or that their benefits are known to all parties. When royalty payments are increasing in one's patent portfolio, private information about the quality of patents leads to a variety of distortions, in...

Persistent link: https://www.econbiz.de/10005264562

Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies

Richardson, Alan - In: Journal of Business Ethics 81 (2008) 3, pp. 679-696

Persistent link: https://www.econbiz.de/10005680900

SSOs: Current Policy Issues and Empirical Evidence

Gandal, Neil; Régibeau, Pierre - C.E.P.R. Discussion Papers - 2014

Despite the increasing importance of and huge growth in SSOs and the flurry of research on the economics of SSOs in the last decade, no comprehensive review of the literature exists. Such an undertaking is beyond the scope of this paper. Here, we address a more modest goal: a selective review...

Persistent link: https://www.econbiz.de/10011083980

Moving beyond simple examples: Assessing the incremental value rule within standards

Layne-Farrar, Anne; Llobet, Gerard - In: International Journal of Industrial Organization 36 (2014) C, pp. 57-69

This paper presents a model of patent licensing in a standard setting context when patented technologies are … incremental value pricing rule should define Fair, Reasonable, and Non-Discriminatory (FRAND) patent licensing within Standard … Setting Organizations as it replicates the ex ante efficient competition outcome. We find that when patented technologies must …

Persistent link: https://www.econbiz.de/10010939747

Developing corporate accounting regulation in Libya past and future challenges

El-Firjani, Essa; Menacere, Karim; Pegum, Roger - In: Journal of Accounting in Emerging Economies 4 (2014) 1, pp. 22-56

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with...

Persistent link: https://www.econbiz.de/10014839555