Evaluation of the incentives to participate in the public consultant process of lease project
DOI:
https://doi.org/10.5944/reppp.8.2017.17504Keywords:
lease accounting project, lobbying, international participation, comment letters, public consultant process, cross-country factorsAbstract
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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Este trabajo está licenciado bajo la licencia Creative Commons Attribution 4.0 . BY-NC
http://creativecommons.org/licenses/by-nc/4.0