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We examine the lobbying behavior of state governments and their financial statement users in the development of public pension accounting standards GASB 67 and 68. We find that states' opposition to liability increasing provisions is increasing in the severity of pension plan underfunding,...
Persistent link: https://www.econbiz.de/10010484802
We review recent literature on the role of financial reporting transparency in reducing governance-related agency conflicts among managers, directors, and shareholders, as well as in reducing agency conflicts between shareholders and creditors, and offer researchers some suggested avenues for...
Persistent link: https://www.econbiz.de/10013133816
Persistent link: https://www.econbiz.de/10008652273
Persistent link: https://www.econbiz.de/10011583102
This article examines the implementation errors that are made when accounting standards are implemented for the first time. Focusing on the transition to the International Financial Reporting Standards (IFRS), we provide evidence on the causes of these errors as well as the economic consequences...
Persistent link: https://www.econbiz.de/10012979777