کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5107811 | 1377618 | 2016 | 9 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Comment letter activity: A response to proposed changes in lease accounting
ترجمه فارسی عنوان
نظر فعالیت نامه: پاسخ به تغییرات پیشنهادی در حسابداری اجاره نامه
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
This study examines the motivations that lead some firms to lobby, via comment letters, against the changes in accounting for leases proposed by FASB/IASB. There are at least three distinct motivations for a company to lobby against the proposed changes: a high perceived cost of implementation/operation, a belief that the changes will increase the cost of capital, and a desire on the part of management to avoid any administrative burden associated with the changes. Our research suggests that companies that engage in lobbying are concerned with the costs of such changes (renegotiation of debt covenants, auditor fees, change in IT systems, etc.), but they also seem to be motivated by their accounting manager's desire to avoid any additional effort that the changes will require.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in Accounting Regulation - Volume 28, Issue 2, October 2016, Pages 109-117
Journal: Research in Accounting Regulation - Volume 28, Issue 2, October 2016, Pages 109-117
نویسندگان
Fernando Comiran, Carol M. Graham,