Lobbying in accounting regulation: analysis of comment letters on the IAS 8 Exposure Draft
Purpose: Understand how lobbying influenced the comments submitted to the Exposure Draft and comment letters: Accounting Policies and Accounting Estimates—Amendments to IAS 8 – Exposure Draft (IFRS, 2017). Methodology: Categorization of respondents by interest groups, continent of origin, and le...
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| Hauptverfasser: | , |
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| Format: | Artigo |
| Sprache: | Português |
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Universidade Federal do Rio Grande do Norte
2026-01-01
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| Schriftenreihe: | Revista Ambiente Contábil |
| Schlagworte: | |
| Online-Zugang: | https://periodicos.ufrn.br/ambiente/article/view/42535 |
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