... debate. international accounting GAAP IFRS FASB IASB Over the last decade, the world has witnessed a slow, but steady, march toward convergence of international accounting standards. Dozens of countries around the globe have already shifted to the International Financial Reporting...

...Thomas Bowe Hansen ABSTRACT This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards in the presence of lobbyists with differing preferences. I develop hypotheses regarding the associations between attributes of lobbyists...