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Keywords: Lobbying
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2010) 23 (2): 124–145.
Published: 14 September 2010
... The paper highlights how the implementation of IFRIC interpretations has the potential to alter reported financial results. Originality/value The paper highlights the lobbying process and interpretation process at an international level. It also illustrates how companies can engage accounting...
