Kosi, Urska; Reither, Antonia - In: Accounting in Europe 11 (2014) 1, pp. 89-112
This study examines the determinants of financial firms' lobbying behaviour in the replacement process of International Financial Reporting Standard 4 (IFRS 4) <italic>Insurance Contracts</italic>. Based on comment letters in response to International Accounting Standards Board's (IASB) Exposure Draft 2010/8, we...
