Description
Given the economic effects that the provision of accounting/financial information causes, organisations are not indifferent to it. For this reason, they adopt different information strategies, and even modify their actual activities to avoid the undesired effects that the standards may have on them. They also engage in lobbying practices to influence the bodies that issue standards in order to influence their design. Like the previous one, this is a consolidated research line.
Keywords
financial reporting, organisation, regulation
Manager UV
- Giner Inchausti, Begoña
- PDI-Catedratic/a d'Universitat
Frascati classification
