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    Negative tone in lobbying the International Accounting Standards Board

    Shields, Karin and Clacher, I. and Zhang, Q. (2019) Negative tone in lobbying the International Accounting Standards Board. The International Journal of Accounting 54 (3), ISSN 1094-4060.

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    With the aid of computerized sentiment analysis, this paper analyzes the role of constituents' comment letters in the process of setting international financial reporting standards for financial instruments. Whilst explicit agreement in comment letters is associated with the board's decision to proceed with their proposed course of action, we find no consistent evidence that explicitly stated disagreement has an impact on the resulting accounting standard. Using context specific dictionaries, we find that increased levels of negative tone in comment letters increases the probability of the board subsequently abandoning a proposed course of action. Capturing dissent through negative tone facilitates large-scale analysis and we show that the financial industry has been less successful in its lobbying efforts through comment letters than other constituents.


    Item Type: Article
    Additional Information: Electronic version of an article. © World Scientific Publishing Company
    Keyword(s) / Subject(s): IASB, IFRS, international accounting, financial instruments, lobbying
    School: School of Business, Economics & Informatics > Management
    Depositing User: Karin Shields
    Date Deposited: 02 May 2019 10:19
    Last Modified: 10 Jun 2021 10:02


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