Lobbying on the international financial Reporting Standards: The case of IFRS (09) Financial Instrument

Abstract

The abstract must not be more than 10 lines( 12 pts New Times Roman )This paper studies stakeholder lobbying and setting of international accounting standards ,stakeholder lobbying activities are designed to influence legislators , regulators, as accounting standards and the standard setting organisation as The comment letters received by the IASB regarding ifrs (9) project, We found that portfolios of financial Statement Preparers with the highest lobbying intensities significantly outperform, This is due to the background project and the impact of the The financial crisis on the financial practices of the financial Statement Preparers.