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Pressure and politics in financial accounting regulation
van Lent,L.A.G.M.
van Lent,L.A.G.M.
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.
Description
Pagination: 37
Date
1995
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Volume Title
Publisher
Unknown Publisher
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686.pdf
Adobe PDF, 171.06 KB
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Keywords
Financial Accounting, Accounting Law, accountancy, SDG 10 - Reduced Inequalities
Citation
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, vol. FEW 686, Unknown Publisher.