این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
بررسی های حسابداری و حسابرسی، جلد ۴، شماره ۱، صفحات ۰-۰
عنوان فارسی استفاده از تئوری اثباتی برای پیش بینی پذیرش استانداردهای حسابداری از طرف مدیریت شرکتها
چکیده فارسی مقاله This paper focuses on the question of why firms would expend resources trying to influence the determination of accounting standards. A possible answer to this question is provided by the government intervention argument, namely, that firms having contact with governments, directly through regulations or procurements, or indirectly through possible intervention, can affect their future cashtlows by discouraging government action through the reporting of lower net incomes. The general findings in this paper have important implications on the setting of financial accounting standards. As long as financial accounting standars have potential effects on the firm's future cashflow, standard setting bodies will be met by corporate lobbying. The lobbying, and the standard committee will be forced to defer the controversial topic.
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عنوان انگلیسی Positive Theory & The Determination of Accounting Standards
چکیده انگلیسی مقاله This paper focuses on the question of why firms would expend resources trying to influence the determination of accounting standards. A possible answer to this question is provided by the government intervention argument, namely, that firms having contact with governments, directly through regulations or procurements, or indirectly through possible intervention, can affect their future cashtlows by discouraging government action through the reporting of lower net incomes. The general findings in this paper have important implications on the setting of financial accounting standards. As long as financial accounting standars have potential effects on the firm's future cashflow, standard setting bodies will be met by corporate lobbying. The lobbying, and the standard committee will be forced to defer the controversial topic.
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نویسندگان مقاله حمید رضا موسوی رمضانی | hamid reza mousavi


نشانی اینترنتی http://acctgrev.ut.ac.ir/article_25891_163bc0c2e0a791db0202df9659fd79e3.pdf
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