@incollection{,
	
					
					
					D119973F811AA08D597D1FB837C52B1B
					,
	note={D 2015 particular rule for the company (Deakin, 1989}
				,
	author={{AfzalAhmad} and {International Islamic University Chittagong}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1533336
}

@incollection{b0,
	
	
		,
	title={{Rational Economic Behavior and Lobbying on Accounting Issues: Evidence from the Oil and Gas Industry}}
		,
	author={{
			EDeakin
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			64
			1
			
			,
	year={1989}
		
	

}

@incollection{b1,
	
	
		,
	title={{Why Not Allow FASB and IASB Standards to Compete in the U.S.?}}
		,
	author={{
			RDye
		} and {
			SSunder
		}}
		
	
	
		,
	booktitle={{Accounting Horizons}}
				
			,
	year={2001}
			15
			
		
	

}

@book{b2,
	
	
		,
	title={{A theory of the corporate decision to resist FASB standards: An organization theory perspective}}
		,
	author={{
			MElbannan
		} and {
			WMckinley
		}}
		
		
			,
	year={2006}
			,
	publisher={Accounting, Organizations and Society}
			31
			
		
	

}

@book{b3,
	
	
		,
	author={{
			EFreeman
		} and {
			JHarrison
		} and {
			AWicks
		}}
		
		
		,
	title={{Stakeholder Theory: The State of the Art}}
				Cambridge
		
			,
	publisher={Cambridge University Press}
			,
	year={2010}
		
	

}

@incollection{b4,
	
	
		,
	title={{Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158}}
		,
	author={{
			AFried
		}}
	
	
		,
	journal={{Research in Accounting Regulation}}
		
			24
			1
			
			,
	year={2012}
		
	

}

@incollection{b5,
	
	
		,
	title={{Measurement of formal harmonization progress: The IASC experience}}
		,
	author={{
			PGarrido
		} and {
			ALeon
		} and {
			AZorio
		}}
		
		
	
	
		,
	journal={{The International Journal of Accounting}}
		
			37
			1
			
			,
	year={2002}
		
	

}

@incollection{b6,
	
	
		,
	title={{The IASB standard-setting process: Participation and perceptions of financial statement users}}
		,
	author={{
			GGeorgiou
		}}
	
	
		,
	journal={{The British Accounting Review}}
		
			42
			2
			
			,
	year={2010}
		
	

}

@incollection{b7,
	
	
		,
	title={{Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals}}
		,
	author={{
			GGeorgiou
		} and {
			CRoberts
		}}
		
	
	
		,
	journal={{The British Accounting Review}}
		
			36
			4
			
			,
	year={2004}
		
	

}

@incollection{b8,
	
	
		,
	title={{The politics of accounting standard-setting: A review of empirical research}}
		,
	author={{
			BGipper
		} and {
			BLombardi
		} and {
			DSkinner
		}}
		
		
	
	
		,
	journal={{Australian Journal of Management}}
		
			38
			3
			
			,
	year={2013}
		
	

}

@incollection{b9,
	
	
		,
	title={{Determinants and Effects of Corporate Lobbying}}
		,
	author={{
			MHill
		} and {
			WKelly
		} and {
			BLockhart
		} and {
			RVan Ness
		}}
		
		
		
	
	
		,
	journal={{Financial Management}}
		
			42
			4
			
			,
	year={2013}
		
	

}

@incollection{b10,
	
	
		,
	title={{A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies}}
		,
	author={{
			AHodler
		} and {
			KKarim
		} and {
			KLin
		} and {
			MWoods
		}}
		
		
		
	
	
		,
	journal={{Advances in Accounting}}
		
			29
			1
			
			,
	year={2013}
		
	

}

@incollection{b11,
	
	
		,
	title={{Lobbying on accounting standard setting in the parliamentary environment of Germany}}
		,
	author={{
			SHoffman
		} and {
			HZulch
		}}
		
	
	
		,
	journal={{Critical Perspectives on Accounting}}
		
			25
			8
			
			,
	year={2014}
		
	

}

@book{b12,
	
	
		,
	author={{
			RHoskisson
		} and {
			MHitt
		} and {
			DIreland
		} and {
			JHarrison
		}}
		
		
		
		,
	title={{Competing for Advantage. 3 rd ed. Mason: Cengage Learning}}
				
			,
	year={2011}
		
	

}

@incollection{b13,
	
	
		,
	title={{On the value relevance of SFAS No. 158}}
		,
	author={{
			RHoumes
		} and {
			RBoylan
		} and {
			WCrosby
		}}
		
		
	
	
		,
	journal={{Research in Accounting Regulation}}
		
			24
			2
			
			,
	year={2012}
		
	

}

@incollection{b14,
	
	
		,
	title={{How does accounting fit into a firm's political strategy?}}
		,
	author={{
			DJohnston
		} and {
			DJones
		}}
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			25
			2
			
			,
	year={2006}
		
	

}

@incollection{b15,
	
	
		,
	title={{What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004}}
		,
	author={{
			WCKoh
		}}
	
	
		,
	journal={{The International Journal of Accounting}}
		
			46
			1
			
			,
	year={2011}
		
	

}

@incollection{b16,
	
	
		,
	title={{Corporate Lobbying of the International Accounting Standards Committee}}
		,
	author={{
			RLarson
		}}
	
	
		,
	journal={{Journal of International Financial Management & Accounting}}
		
			8
			3
			
			,
	year={1997}
		
	

}

@incollection{b17,
	
	
		,
	title={{Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts}}
		,
	author={{
			RLarson
		} and {
			KBrown
		}}
		
	
	
		,
	journal={{Advances in International Accounting}}
		
			14
			
			,
	year={2001}
		
	

}

@incollection{b18,
	
	
		,
	title={{Corporate governance and lobbying strategies}}
		,
	author={{
			IMathur
		} and {
			MSingh
		} and {
			FThompson
		} and {
			ANejadmalayeri
		}}
		
		
		
	
	
		,
	journal={{Journal of Business Research}}
		
			66
			4
			
			,
	year={2013}
		
	

}

@book{b19,
	
	
		,
	author={{
			CNobes
		} and {
			RParker
		}}
		
		,
	title={{Comparative International Accounting. 10 th}}
				
			,
	publisher={Pearson Education}
			,
	year={2008}
		
	

}

@book{b20,
	
	
		,
	author={{
			GWhittington
		}}
		,
	title={{Profitability, Accounting Theory and Methodology}}
				Oxon: Routledge
		
			,
	year={2007}
		
	

}