Concepedia

Standard-setting Effects

Standard-Setting Effects is a phenomenon in accounting research whereby the process and outcomes of accounting standard-setting influence the behavior of firms and individuals, particularly through the anticipation of future regulations, thereby affecting contracting, reporting strategies, and economic decisions prior to the actual implementation of the standards.

183

Publications

13K

Citations

298

Authors

205

Institutions

Publications per year

2017–2026

24

Parents

Publications

183

Towards a Positive Theory of the Determination of Accounting Standards.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1978 · 2.7K citations · Full text

, , +13

An income strategy approach to the positive theory of accounting standard setting/choice

Mark E. Zmijewski, Robert L. Hagerman · Journal of Accounting and Economics · 1981 · 447 citations

, , +15

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Mark W. Nelson · Accounting Horizons · 2003 · 297 citations

, , +9

Management accounting change and stability: Loosely coupled rules and routines in action

Kari Lukka · Management Accounting Research · 2006 · 291 citations

, , +15

Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis

Timothy G. Sutton · Accounting Organizations and Society · 1984 · 282 citations

, , +10

1–5 of 183

Authors

298

  1. SS
    Shyam Sunder

    Yale University, United States

    8 publications · 575 citations

    8

    h-index

  2. AL
    Anne Layne‐Farrar

    Charles River Associates, United States

    4 publications · 282 citations

    4

    h-index

  3. JL
    Josh Lerner

    National Bureau of Economic Research, United States

    4 publications · 451 citations

    4

    h-index

  4. KJ
    Karim Jamal

    University of Alberta, Canada

    4 publications · 221 citations

    4

    h-index

  5. RA
    Ronald A. Dye

    Health Information Management, Belgium

    4 publications · 439 citations

    4

    h-index

1–5 of 298

Institutions

205

  1. Yale University

    New Haven, United States

    6 h-index

    6 publications

    493 citations

  2. Cornell University

    Ithaca, United States

    5 h-index

    5 publications

    583 citations

  3. UNSW Sydney

    Sydney, Australia

    5 h-index

    6 publications

    293 citations

  4. Tilburg University

    Tilburg, The Netherlands

    4 h-index

    4 publications

    182 citations

  5. University of Michigan

    Ann Arbor, United States

    4 h-index

    7 publications

    972 citations

  6. National Bureau of Economic Research

    Cambridge, United States

    4 h-index

    7 publications

    478 citations

  7. University of Alberta

    Edmonton, Canada

    4 h-index

    4 publications

    221 citations

  8. University of Ottawa

    Ottawa, Canada

    4 h-index

    4 publications

    329 citations

1–8 of 205

Venues

  1. SSRN Electronic Journal

    Repository · 27 publications · 973 citations

    18

    h-index

  2. Accounting and Business Research

    10 publications · 767 citations

    10

    h-index

  3. Abacus

    9 publications · 388 citations

    9

    h-index

  4. Accounting Horizons

    9 publications · 1.1K citations

    9

    h-index

  5. Accounting in Europe

    8 publications · 284 citations

    8

    h-index

1–5