معايير المحاسبة و التقارير المالية الدولية و تأثير جماعة الضغط : المعيار الدولي للتقارير المالية رقم (09)‎ الأدوات المالية

الملخص EN

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.