منابع مشابه
Impairment: IASB – FASB Comparison
This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International Accounting Standards Board’s (IASB) standards on impairment and to recommend a converged standard that will be acceptable to both bodies. Information for the research was obtaine...
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We propose various models for lobbying in a probabilistic environment, in which an actor (called “The Lobby”) seeks to influence the voters’ preferences of voting for or against multiple issues when the voters’ preferences are represented in terms of probabilities. In particular, we provide two evaluation criteria and three bribery methods to formally describe these models, and we consider the ...
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Whether and what type of the lobbying-induced trade policies can improve the domestic welfare? We show that as compared to the case of no lobbying and the case of domestic lobbying, the domestic-foreign lobbying achieves the lowest tariff and may also realize the highest welfare for the domestic country. Our results suggest that the domestic-foreign lobbying may contribute to a freer trade in t...
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How is economic policy made? In this paper we study a key determinant of the answer to the question: lobbying by firms. Estimating a binary choice model of firm behavior, we find significant evidence for the idea that barriers to entry induce persistence in lobbying. The existence of these costs is further confirmed in studying how firms responded to a particular policy change: the expiration o...
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We analyze the determinants of environmental policy when two firms engage in two types of lobbying against a restriction on allowed pollution: General lobbying increases the total amount of allowed pollution, which is beneficial for both firms. Private lobbying increases the individual pollution standard of the lobbying firm, but has a negative or zero effect on the allowed emissions of the com...
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ژورنال
عنوان ژورنال: Journal of Accounting and Public Policy
سال: 2016
ISSN: 0278-4254
DOI: 10.1016/j.jaccpubpol.2015.12.003