Evaluation of the incentives to participate in the public consultant process of lease project

Authors

  • Lucía Mellado Bermejo Universidad Nacional de Educación a Distancia
  • Laura Parte Esteban Universidad Nacional de Educación a Distancia

DOI:

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

Keywords:

lease accounting project, lobbying, international participation, comment letters, public consultant process, cross-country factors

Abstract

The paper evaluates the incentives to participate in the public consultant process of lease accounting. The objective is to examine the effect 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 incentives to engage in lobbying efforts in the IASB-FASB’s lease accounting standard.

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Author Biographies

Lucía Mellado Bermejo, Universidad Nacional de Educación a Distancia

Profesora ayudante doctor del departamento de Economía de la Empresa y Contabilidad.

C/ Senda del Rey, 11, 28040-Madrid.

91 398 63 79

Laura Parte Esteban, Universidad Nacional de Educación a Distancia

Profesora titular del departamento de Economía de la Empresa y Contabilidad

C/ Senda del Rey, 11, 28040-Madrid.

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Published

2017-12-04

How to Cite

Mellado Bermejo, L., & Parte Esteban, L. (2017). Evaluation of the incentives to participate in the public consultant process of lease project. Revista de Evaluación de Programas y Políticas Públicas, 1(8), 90–117. https://doi.org/10.5944/reppp.8.2017.17504

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