Lobbying on Accounting Regulation: Evidence from the Oil Industry

Detalhes bibliográficos
Autor(a) principal: Santos, Odilanei Morais dos
Data de Publicação: 2014
Outros Autores: Santos, Ariovaldo dos
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Contabilidade & Finanças (Online)
Texto Completo: https://www.revistas.usp.br/rcf/article/view/85357
Resumo: This work aims to identify the determining factors in the submission of comment letters to the International Accounting Standards Board (IASB) on the discussion paper Extractive Activities as a lobbying strategy in the context of accounting regulation. The results show that size is a determining factor in all models used, indicating that large oil companies are more likely to lobby. This tendency is especially evident for companies that are predominantly opposed to the IASB proposals, which suggests that the IASB's review/replacement of International Financial Reporting Standards 6 (IFRS 6) will be a complex process subject to pressure from oil companies to maintain the status quo.
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spelling Lobbying on Accounting Regulation: Evidence from the Oil Industry Lobbying na Regulação Contábil: Evidências do Setor Petrolífero This work aims to identify the determining factors in the submission of comment letters to the International Accounting Standards Board (IASB) on the discussion paper Extractive Activities as a lobbying strategy in the context of accounting regulation. The results show that size is a determining factor in all models used, indicating that large oil companies are more likely to lobby. This tendency is especially evident for companies that are predominantly opposed to the IASB proposals, which suggests that the IASB's review/replacement of International Financial Reporting Standards 6 (IFRS 6) will be a complex process subject to pressure from oil companies to maintain the status quo. Este trabalho tem como objetivo identificar os fatores determinantes à submissão de cartas comentários, como estratégia de lobbying no contexto da regulação contábil, à audiência pública do Discussion Paper Extractive Activities do International Accounting Standards Board IASB).Os resultados mostram o tamanho como fator determinante, em todas as modelagens utilizadas, indicando que grandes empresas petrolíferas possuem maior probabilidade para realizar lobbying. Essa propensão é verificada para posicionamentos essencialmente desfavoráveis às propostas apresentadas pelo IASB, o que implica em considerar que a revisão/substituição do International Financial Reporting Standard -IFRS6 será um processo complexo e sujeito a pressões por parte das empresas petrolíferas para manter o status quo. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2014-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/8535710.1590/S1519-70772014000200004Revista Contabilidade & Finanças; v. 25 n. 65 (2014); 124-144Revista Contabilidade & Finanças; Vol. 25 No. 65 (2014); 124-144Revista Contabilidade & Finanças; Vol. 25 Núm. 65 (2014); 124-1441808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rcf/article/view/85357/88183https://www.revistas.usp.br/rcf/article/view/85357/88184Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessSantos, Odilanei Morais dos Santos, Ariovaldo dos 2014-10-08T19:34:04Zoai:revistas.usp.br:article/85357Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2014-10-08T19:34:04Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Lobbying on Accounting Regulation: Evidence from the Oil Industry
Lobbying na Regulação Contábil: Evidências do Setor Petrolífero
title Lobbying on Accounting Regulation: Evidence from the Oil Industry
spellingShingle Lobbying on Accounting Regulation: Evidence from the Oil Industry
Santos, Odilanei Morais dos
title_short Lobbying on Accounting Regulation: Evidence from the Oil Industry
title_full Lobbying on Accounting Regulation: Evidence from the Oil Industry
title_fullStr Lobbying on Accounting Regulation: Evidence from the Oil Industry
title_full_unstemmed Lobbying on Accounting Regulation: Evidence from the Oil Industry
title_sort Lobbying on Accounting Regulation: Evidence from the Oil Industry
author Santos, Odilanei Morais dos
author_facet Santos, Odilanei Morais dos
Santos, Ariovaldo dos
author_role author
author2 Santos, Ariovaldo dos
author2_role author
dc.contributor.author.fl_str_mv Santos, Odilanei Morais dos
Santos, Ariovaldo dos
description This work aims to identify the determining factors in the submission of comment letters to the International Accounting Standards Board (IASB) on the discussion paper Extractive Activities as a lobbying strategy in the context of accounting regulation. The results show that size is a determining factor in all models used, indicating that large oil companies are more likely to lobby. This tendency is especially evident for companies that are predominantly opposed to the IASB proposals, which suggests that the IASB's review/replacement of International Financial Reporting Standards 6 (IFRS 6) will be a complex process subject to pressure from oil companies to maintain the status quo.
publishDate 2014
dc.date.none.fl_str_mv 2014-05-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.usp.br/rcf/article/view/85357
10.1590/S1519-70772014000200004
url https://www.revistas.usp.br/rcf/article/view/85357
identifier_str_mv 10.1590/S1519-70772014000200004
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rcf/article/view/85357/88183
https://www.revistas.usp.br/rcf/article/view/85357/88184
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Contabilidade & Finanças
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Contabilidade & Finanças
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária
dc.source.none.fl_str_mv Revista Contabilidade & Finanças; v. 25 n. 65 (2014); 124-144
Revista Contabilidade & Finanças; Vol. 25 No. 65 (2014); 124-144
Revista Contabilidade & Finanças; Vol. 25 Núm. 65 (2014); 124-144
1808-057X
1519-7077
reponame:Revista Contabilidade & Finanças (Online)
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista Contabilidade & Finanças (Online)
collection Revista Contabilidade & Finanças (Online)
repository.name.fl_str_mv Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)
repository.mail.fl_str_mv recont@usp.br||recont@usp.br
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