Lobbying and the International Accounting Standards Board (IASB); an Overview of Lobbying Behavior

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Moharram Khani Mohsen; KHATAMI FATEMEH

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Seminar Paper

Paper Information

Seminar: INTERNATIONAL CONFERENCE ON CHALLENGE AND NEW SOLUTIONS IN INDUSTRIAL ENGINEERING AND MANAGEMENT AND ACCOUNTING
Year:2021 | Issue:2

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Information Seminar Paper

Title

Lobbying and the International Accounting Standards Board (IASB); an Overview of Lobbying Behavior

Author(s)

Moharram Khani Mohsen | KHATAMI FATEMEH

Keywords

Lobbying

International Accounting Standards Board (IASB)

Abstract

Maximizing Profits is Often a Concern in Accounting and Economics in General. One of the Things that Can Achieve This is the Existence of Rules and Regulations Governing the Behavior of Companies and in the accounting environment in general. So that Parties and Groups inherently Want the Adoption of Laws and Regulations that have the least Risks, Including in the financial Sector and Most Benefits Such as Financial Interests, Social Legitimacy, etc. For that group. The existence of negotiations and consultations, or so-called Lobbying and Lobbying, is undeniable, and on the other Hand, Such an Issue Occurs in Different Forms and at Different levels. In fact, There is Lobbying in the Process of Approving Accounting Rules and Standards. SOMETIMES Regulators or Adopters of Standards, and More Generally, Regulate or Bias the Provisions of Accounting Standards. Given the Role and Importance of this Issue, this Article Examines the Issue of Lobbying and its Effects, as Well as the Expression of Various Forms of Lobbying in the Field of accounting regulation, especially the international accounting standards board (iasb). Takes. Keyword

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APA: Copy

Moharram Khani, Mohsen, & KHATAMI, FATEMEH. (2021). Lobbying and the International Accounting Standards Board (IASB); an Overview of Lobbying Behavior. INTERNATIONAL CONFERENCE ON CHALLENGE AND NEW SOLUTIONS IN INDUSTRIAL ENGINEERING AND MANAGEMENT AND. SID. https://sid.ir/paper/949501/en

Vancouver: Copy

Moharram Khani Mohsen, KHATAMI FATEMEH. Lobbying and the International Accounting Standards Board (IASB); an Overview of Lobbying Behavior. 2021. Available from: https://sid.ir/paper/949501/en

IEEE: Copy

Mohsen Moharram Khani, and FATEMEH KHATAMI, “Lobbying and the International Accounting Standards Board (IASB); an Overview of Lobbying Behavior,” presented at the INTERNATIONAL CONFERENCE ON CHALLENGE AND NEW SOLUTIONS IN INDUSTRIAL ENGINEERING AND MANAGEMENT AND. 2021, [Online]. Available: https://sid.ir/paper/949501/en

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