Výsledky vyhledávání - "Klumpes, P. J. M."

Competition among pressure groups for political influence over the determination of accounting standards

Autor: Klumpes, P J M

This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______201::9067ddf21f70a14c04b2d55c98d476cb
https://eprints.lancs.ac.uk/id/eprint/48582/

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Competition among accounting standard setters: a property rights analysis

Autor: Klumpes, P J M

This paper develops a property rights analysis of competion among accounting standard setters. The takings decision is costly as it imposes some form of compensation to be paid to a national accounting standard setter whose property rights to issue a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______201::dff6fbfacced8806c210bf09ac4ff944
https://eprints.lancs.ac.uk/id/eprint/48577/

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Determinants of the use of financial reporting standards by Australian pension plans

Autor: Klumpes, P J M

Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs. This paper extends these findings in the co

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______201::c63e68731653982620537b1554d939cf
https://eprints.lancs.ac.uk/id/eprint/48569/

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Determinants of voluntary accounting policy choices by Australian life insurers

Autor: Klumpes, P J M

This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______201::6e8f4ddc206a8ade7a337496366b43c3
https://eprints.lancs.ac.uk/id/eprint/48566/

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