TY - JOUR
T1 - SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING
T2 - EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE
AU - Dhaliwal, Dan S.
PY - 1982/6
Y1 - 1982/6
N2 - This paper extends the theory of management lobbying on accounting standards. Specifically, it is hypothesized that, in addition to the variables previously identified in literature, the capital structure of the firm would affect its management's lobbying position on an accounting standard. The results of an empirical investigation of the lobbying position of firms on the accounting for interest costs issue, reported in the paper, confirm the extended theory.
AB - This paper extends the theory of management lobbying on accounting standards. Specifically, it is hypothesized that, in addition to the variables previously identified in literature, the capital structure of the firm would affect its management's lobbying position on an accounting standard. The results of an empirical investigation of the lobbying position of firms on the accounting for interest costs issue, reported in the paper, confirm the extended theory.
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U2 - 10.1111/j.1468-5957.1982.tb00990.x
DO - 10.1111/j.1468-5957.1982.tb00990.x
M3 - Article
AN - SCOPUS:84978551259
SN - 0306-686X
VL - 9
SP - 255
EP - 265
JO - Journal of Business Finance & Accounting
JF - Journal of Business Finance & Accounting
IS - 2
ER -