The Politics of Setting Standards for Financial Reporting
Iasb’s short history provides ample anecdotal evidence for the predominance of U.S. interests and the crucial role of FASB in ensuring U.S. influence in international rule-making. In several recent projects, for instance, the IASB has adopted U.S. standards as international standards virtually witho...
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| creator | Tim Büthe Walter Mattli |
| description | Iasb’s short history provides ample anecdotal evidence for the predominance of U.S. interests and the crucial role of FASB in ensuring U.S. influence in international rule-making. In several recent projects, for instance, the IASB has adopted U.S. standards as international standards virtually without change, even in the face of European opposition. Such U.S. predominance is all the more remarkable since “Realist” scholars have argued that the EU increasingly equals the United States on various measures of raw economic power, such as GDP and market capitalization; some other scholars even argue that the EU has governmental regulatory power over financial markets |
| doi_str_mv | 10.1515/9781400838790.99 |
| format | Book Chapter |
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| identifier | ISBN: 0691144796 |
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| language | eng |
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| source | De Gruyter eBooks |
| subjects | Accountancy Accounting principles Accounting standards Applied sciences Business Business structures Business surveys Capital markets Communications Economic disciplines Economics FASB standards Finance Financial accounting Financial economics Financial markets Financial reporting Frequency standards Information management Information science Information standards International accounting standards Journalism Mass communication Mass media Mechanics News media Physical sciences Physics Reporting standards Research methods Social sciences Survey methods Survey research Vibrational frequencies Wave mechanics |
| title | The Politics of Setting Standards for Financial Reporting |
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