GEOGRAPHICAL PARTICIPATION IN THE ACCOUNTING STANDARD SETTING PROCESS: AN APROXIMATION THROUGH THE LEASE PROJECT

Lucía Mellado Bermejo, Laura Parte Esteban

Resumen


This paper examines the effects of cross-countries factors in the participation intensity over the international accounting standard-setting process. To test our predictions, we conduct an empirical study using a specific accounting standard: the lease project. In particular, we scrutinize 1,630 comment letters received from 46 different countries in response to the discussion paper (DP 2009) and two exposure drafts (ED 2010 and ED 2013). The findings suggest that institutional framework, economic context, cultural values and other social factors for each country are decisive factors to engage in lobbying efforts in the IASB-FASB’s lease accounting standard.

Palabras clave


lease accounting project; lobbying; geographical participation; comment letters



DOI: https://doi.org/10.5944/reppp.8.2017.17504

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Copyright (c) 2017 UNED

Licencia Creative Commons
Este trabajo está licenciado bajo una Licencia Internacional Creative Commons Atribución-NoComercial 4.0.

Revista de Evaluación de Programas y Políticas Públicas

Universidad Nacional de Educación a Distancia (UNED)
Departamento de Economía Aplicada y Estadística.
Paseo Senda del Rey nº 11
28040 Madrid (España)

E-mail: amunoza@cee.uned.es

URL: http://revistas.uned.es/index.php/REPPP

 

 


ISSN (versión electrónica):2340-8464
DOI prefix: 10.5944/reppp