Pressure and politics in financial accounting regulation

L.A.G.M. van Lent

Research output: Book/ReportReport

364 Downloads (Pure)


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


  • Financial Accounting
  • Accounting Law
  • accountancy


Dive into the research topics of 'Pressure and politics in financial accounting regulation'. Together they form a unique fingerprint.

Cite this