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DC Field | Value | Language |
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dc.contributor.author | Chircop, Justin | - |
dc.contributor.author | Kiosse, Paraskevi Vicky | - |
dc.date.accessioned | 2023-08-30T07:43:17Z | - |
dc.date.available | 2023-08-30T07:43:17Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Chircop, J., & Kiosse, P. V. (2015). Why did preparers lobby to the IASB's pension accounting proposals? Accounting Forum, 39(4), 268-280, | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/112685 | - |
dc.description.abstract | We examine the characteristics of firms that lobbied on the 2010 Exposure Draft (ED) on pensions and find that signalling influences the decision to lobby. Further, we examine preparer’s position to two important proposals in the ED. We find that preparers are less likely to agree with the abolition of the corridor when they report unrecognized actuarial losses and that firms are more likely to oppose the replacement of the expected rate of return with the discount rate when the spread between these two rates is large. These results suggest that while signalling drives firm decisions to lobby, self-interest influences how firms lobby. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Elsevier Ltd. | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Defined benefit pension plans -- Accounting -- Standards | en_GB |
dc.subject | Consolidation and merger of corporations -- Accounting -- Standards | en_GB |
dc.subject | Lobbying -- Case studies | en_GB |
dc.title | Why did preparers lobby to the IASB's pension accounting proposals? | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.1016/j.accfor.2015.09.002 | - |
dc.publication.title | Accounting Forum | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
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Why_did_preparers_lobby_to_the_IASBs_pension_accounting_proposals.pdf Restricted Access | 477.9 kB | Adobe PDF | View/Open Request a copy |
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