In recent years accounting researchers have identified “political” lobbying as a problem for accounting standard setting. This paper presents a simple game-theoretic analysis of the political process to identify situations where companies have incentives to lobby the political principal instead of participating in the usual due process of accounting standard setting. Analysis of the model sugge...

The performance of several Standard ML (SML) programs on the DEC Alpha 3000/600 is accounted for using the built-in hardware performance counters. The counters provide detailed information of the processor state during execution such as: total instructions, multiple-issue, stalls, cache behavior, and classiication of instructions executed. The purpose of this paper is to determine how well the ...