Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany

An Economic Theory of Democracy.

Edward C. Banfield, Anthony J. Downs · Midwest Journal of Political Science · 1958 · 18.9K citations

Social Sciences, Economics, Political Science +12

Generalized Linear Models

J. A. Nelder, R. W. M. Wedderburn · Journal of the Royal Statistical Society Series A (General) · 1972 · 7.2K citations

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

Business, Accountancy, Accounting +13

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

Business, Accountancy, Accounting +10

Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study

Marsha Puro · Journal of Accounting Research · 1984 · 138 citations

Business, Accountancy, Accounting +11