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Learning by lobbying: The role of networking in banks’ interpretation and implementation of accounting standards
Uppsala universitet, Företagsekonomiska institutionen.
Uppsala universitet, Företagsekonomiska institutionen.
2016 (English)In: Extending the Business Network Approach: New Territories, New Technologies, New Terms / [ed] Peter Thilenius, Cecilia Pahlberg, Virpi Havila, Basingstoke: Palgrave Macmillan, 2016, p. 283-300Chapter in book (Refereed)
Abstract [en]

The world of accounting saw a revolutionary change in 2005 when the 2002 EUs decision to adopt International Financial Reporting Standards (IFRS) for quoted companies was implemented. Organisations in the financial sector were especially affected by the new principles-based accounting regime, which saw historical cost accounting downplayed in favour of a market-based valuation philosophy (i.e., fair values). Today, it is evident that IFRS, together with other kinds of regulations, both internationally and nationally, has made both the interpretation and implementation of accounting standards more difficult (for an overview, see Nilsson and Stockenstrand 2015).

Place, publisher, year, edition, pages
Basingstoke: Palgrave Macmillan, 2016. p. 283-300
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Business Administration
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URN: urn:nbn:se:miun:diva-37007DOI: 10.1057/978-1-137-53765-2_16Scopus ID: 2-s2.0-84978350414ISBN: 9781137537652 (print)ISBN: 9781137537638 (print)OAI: oai:DiVA.org:miun-37007DiVA, id: diva2:1347653
Available from: 2016-12-19 Created: 2019-09-02 Last updated: 2019-09-02Bibliographically approved

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Stockenstrand, Anna-KarinNilsson, Fredrik

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