Pressure and politics in financial accounting regulation

L.A.G.M. van Lent

Research output: Book/ReportReportProfessional

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Abstract

This study examines the political process of promulgating the draft laws 22169 and 22896, which pertained to the reporting of financial conglomerates, the lobbying efforts observed during the process, and the interaction between the government, the supervisors of banks and insurance companies, the industry and its associations, and the users and auditors of annual reports of bancassurance firms. Pluralism is used to derive predictions on the regulation process. These predictions are then tested and compared with hypotheses which are comparable in terms of explanatory power and which were based on elite theory, neo-corporatism and Marxism. Pluralism seemed to provide fairly accurate predictions, in this particular case.
Original languageEnglish
PublisherUnknown Publisher
Number of pages37
VolumeFEW 686
Publication statusPublished - 1995

Publication series

NameResearch memorandum / Tilburg University, Faculty of Economics and Business Administration
VolumeFEW 686

Fingerprint

Prediction
Accounting regulation
Financial accounting
Pluralism
Industry
Lobbying
Financial conglomerates
Political process
Marxism
Supervisors
Annual reports
Elites
Bancassurance
Government
Draft
Insurance companies
Auditors
Corporatism
Interaction

Keywords

  • Financial Accounting
  • Accounting Law
  • accountancy

Cite this

van Lent, L. A. G. M. (1995). Pressure and politics in financial accounting regulation. (Research memorandum / Tilburg University, Faculty of Economics and Business Administration; Vol. FEW 686). Unknown Publisher.
van Lent, L.A.G.M. / Pressure and politics in financial accounting regulation. Unknown Publisher, 1995. 37 p. (Research memorandum / Tilburg University, Faculty of Economics and Business Administration).
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van Lent, LAGM 1995, Pressure and politics in financial accounting regulation. Research memorandum / Tilburg University, Faculty of Economics and Business Administration, vol. FEW 686, vol. FEW 686, Unknown Publisher.

Pressure and politics in financial accounting regulation. / van Lent, L.A.G.M.

Unknown Publisher, 1995. 37 p. (Research memorandum / Tilburg University, Faculty of Economics and Business Administration; Vol. FEW 686).

Research output: Book/ReportReportProfessional

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van Lent LAGM. Pressure and politics in financial accounting regulation. Unknown Publisher, 1995. 37 p. (Research memorandum / Tilburg University, Faculty of Economics and Business Administration).