Accounting standards and Olson's theory of collective action

Journal of Accounting and Public Policy - Tập 6 - Trang 59-72 - 1987
Frederick W. Lindahl

Tài liệu tham khảo

American Institute of Certified Public Accountants (AICPA), 1986, Dingell subcommittee focuses on regulatory accounting principles, The Journal of Accountancy, 56 American Institute of Certified Public Accountants (AICPA), 1986, AICPA Annual Report 1985–1986, The Journal of Accountancy Berton, 1986, Peat Marwick and KMG Main Agree to Merge, The Wall Street Journal, 3 Christenson, 1983, The methodology of positive accounting, The Accounting Review, 53, 1 Downs, 1957 Financial Accounting Standards Board (FASB), 1975, Accounting for contingencies Financial Accounting Standards Board (FASB), 1977, Accounting by debtors and creditors for troubled debt restructurings Financial Accounting Standards Board (FASB), 1979, Accounting for tax benefits related to U.K. legislation concerning tax relief Financial Accounting Standards Board (FASB), 1980, Accounting for intangible assets of motor carriers Horngren, 1975, The marketing of accounting standards Winter, 1982, Corporate lobbying and changes in financing or eperating activities in reaction to FAS No. 8, Journal of Accounting and Public Policy, 1, 153, 10.1016/S0278-4254(82)80005-7 Winter, 1985, Corporate management lobbying on FAS No. 8: some further evidence, Journal of Accounting Research, 23, 619, 10.2307/2490829 King, 1986, Lobbying activities and insider trading, The Accounting Review, 61, 76 Lev, 1979, The impact of accounting regulation on the stock market: the case of oil and gas companies, The Accounting Review, 44, 485 Moonitz, 1974, Obtaining agreement on standards O'Keefe, 1985, Do managers believe the efficient market hypothesis? additional evidence, Accounting and Business Research, 67, 10.1080/00014788.1985.9729248 Olson, 1965 Price Waterhouse & Co., 1986, Accounting Events and Trends, 13, 4 Samuelson, 1955, Diagrammatic exposition of a theory of public expenditure, Review of Economics and Statistics, 37, 350, 10.2307/1925849 Sutton, 1984, Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: a Downsian analysis, Accounting, Organizations and Society, 9, 81, 10.1016/0361-3682(84)90031-X U.S. Senate, 1977 Watts, 1978, Toward a positive theory of the determinants of accounting standards, The Accounting Review, 53, 112 Zeff, 1972