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Please use this identifier to cite or link to this item: http://hdl.handle.net/10373/70

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Title: A critical analysis of the use of accounting standards’ comment letters as lobbying tools by extractive industry firms
Authors: Asekomeh, A. O.
Russell, A.
Tarbert, Heather
Affiliation: University of Abertay Dundee. Dundee Business School
Keywords: Earnings management
Lobbying
Accounting
Issue Date: 2006
Publisher: University of North Texas
Type: Article
Refereed: Peer reviewed
Rights: (c)University of North Texas http://www.unt.edu/ipa/
Citation: Asekomeh, A. O., Russell, A. and Tarbert, H. 2006. A critical analysis of the use of accounting standards’ comment letters as lobbying tools by extractive industry firms. PAFMJ, Vol. 25, No. 3, 55–76.
Abstract: This paper argues that comment letters in response to a recent proposed accounting standard were used by the extractive industry as lobbying tools. Specifically, a content analysis of responses received in respect of the IASC’s extractive industries issues paper reveals the greatest divergence of views on accounting treatments that have the highest potential for income management. This divergence appears to represent an attempt by lobbyists to ensure that income management strategies are not forfeited.
URI: http://hdl.handle.net/10373/70
Appears in Collections:Dundee Business School Collection

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