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Keywords: accounting standard setting
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (1): 103–124.
Published: 01 March 2019
... accounting standard setting lobbying SFAS No. 123(R) shareholder activism stock option expensing In this study, we seek to better understand how executive-level and firm-wide financial reporting incentives influence lobbying activity during the accounting standard-setting process. 1...
