Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case

[Ang et al., 2000] N. Ang, N. Gallery, B.K. Sidhu. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus, 36 (2000), pp. 40-70

[Ball, 2006] R. Ball. International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36 (2006), pp. 5-27

[Ball et al., 2003] R. Ball, A. Robin, J. Wu. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting & Economics, 36 (2003), pp. 235-270

[Barth et al., 2012] M.E. Barth, W.R. Landsman, M. Lang, C. Williams. Are IFRS-based and USGAAP-based accounting amounts comparable?. Journal of Accounting and Economics, 54 (2012), pp. 68-93

[Brown, 2011] P. Brown. International Financial Reporting Standards: what are the benefits?. Accounting and Business Research, 41 (2011), pp. 269-285

[Bushman y Williams, 2012] R.M. Bushman, C.D. Williams. Accounting discretion, loan loss provisioning, and discipline of banks. Journal of Accounting and Economics, 54 (2012), pp. 1-18

[Cai et al., 2008] Cai, L., Rahman, A. R. y Courtenay, S. (2008). The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison. Working Paper [consultado 19 May 2013]. Disponible en SSRN: http://ssrn.com/abstract=1473571 o http://dx.doi.org/10.2139/ssrn.1473571

[Cañibano y Herranz, 2009] L. Cañibano, F. Herranz. Las provisiones bancarias y las normas contables. Consejeros, (2009),

[Cañibano y Herranz, 2013] L. Cañibano, F. Herranz. Principios versus reglas contables en las normas contables. Consejeros, (2013), pp. 56-62

[Carmona y Trombetta, 2008] S. Carmona, M. Trombetta. On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system. Journal of Accounting and Public Policy, 27 (2008), pp. 455-461

[Chand y Cummings, 2008] P. Chand, L. Cummings. The political and unstable nature of the IASBs ‘Stable Platform’: Post-convergence Australian experience. Australian Accounting Review, 18 (2008), pp. 175-184

[Coombes y Stokes, 1985] R.J. Coombes, D.J. Stokes. Standard-setters’ responsiveness to submissions on exposure drafts: Australian evidence. The Australian Journal of Management, 10 (1985), pp. 31-45

[Dechow et al., 1996] P.M. Dechow, A.P. Hutton, R.G. Sloan. Economic consequences of accounting for stock-based compensation. Journal of Accounting Research, 34 (1996), pp. 1-20

[Deloitte, 2010] Deloitte. A guide to IFRS reporting. Deloitte, (2010),

[Ernst y Young, 2013] Ernst & Young. International GAAP. Wiley, (2013)

[Garrido Torres, 2012] A. Garrido Torres. La actuación de las autoridades españolas frente a la crisis financiera. Revista de Estudios Empresariales, 2 (2012), pp. 5-28

[Gebhardt y Novotny-Farkas, 2011] G. Gebhardt, Z. Novotny-Farkas. Mandatory IFRS adoption and accounting quality of European banks. Journal of Business, Finance and Accounting, 38 (2011), pp. 289-333

[Giner, 2007] B. Giner. La interpretación de las NIIF y su convergencia con los USGAAP: algunas reflexiones críticas. Partida Doble, 190 (2007), pp. 52-69

[Giner y Arce, 2012] B. Giner, M. Arce. Lobbying on accounting standards: Evidence from IFRS 2 on share-based payments. European Accounting Review, 21 (2012), pp. 655-691

[Guan et al., 2005] L. Guan, C. Wright, S. Leikam. Earnings management and forced CEO dismissal. Advances in Accounting, 21 (2005), pp. 61-81

[Haring, 1979] J.R. Haring. Accounting rules and the accounting establishment. Journal of Business, 52 (1979), pp. 507-519

[Hail et al., 2010] L. Hail, C. Leuz, P. Wysocki. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons, 24 (2010), pp. 355-394

[Healy y Wahlen, 1999] P. Healy, M. Wahlen. A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13 (1999), pp. 365-383

[Hill et al., 2002] N.T. Hill, S.W. Shelton, K.T. Stevens. Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices. Abacus, 38 (2002), pp. 78-90

[Hussein y Ketz, 1980] M.E. Hussein, J.E. Ketz. Ruling elites of the FASB: A study of the Big Eight. Journal of Accounting, Auditing and Finance, 3 (1980), pp. 354-367

[IFRSF, 2010] IFRSF (International Financial Reporting Standards Foundation). Constitution. IFRSF, (2010)

[IFRSF, 2013] IFRSF (International Financial Reporting Standards Foundation). IASB and IFRS Interpretations Committee Due Process Handbook. IFRSF, (2013)

[Isidro y Rapnic, 2012] H. Isidro, I. Rapnic. Firm incentives, institutional complexity and the quality of harmonized accounting numbers. The International Journal of Accounting, 47 (2012), pp. 407-436

[Jorissen et al., 2012] A. Jorissen, N. Lybaert, R. Orens, L. van der Tas. Formal participation in the IASBs due process of standard setting: A multi-issue/multi-period analysis. European Accounting Review, 21 (2012), pp. 693-729

[Kothari et al., 2010] S.P. Kothari, K. Ramanna, D.J. Skinner. Implications for AAP from an analysis of positive research in accounting. Journal of Accounting and Economics, 50 (2010), pp. 246-286

[Kwok y Sharp, 2005] W.C.C. Kwok, D. Sharp. Power and international accounting standard setting. Evidence from segment reporting and intangible assets projects. Accounting, Auditing and Accountability Journal, 18 (2005), pp. 74-99

[Laux, 2012] C. Laux. Financial instruments, financial reporting, and financial stability. Accounting and Business Research, 42 (2012), pp. 239-260

[Laux y Leuz, 2010] C. Laux, C. Leuz. Did fair-value accounting contribute to the financial crisis?. Journal of Economic Perspectives, 24 (2010), pp. 93-118

[Leuz, 2010] C. Leuz. Different approaches to corporate reporting regulation: How jurisdictions differ and why. Accounting and Business Research, 40 (2010), pp. 229-256

[Leuz et al., 2003] C. Leuz, D. Nanda, P.W. Wysocki. Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69 (2003), pp. 505-527

[Meier et al., 1993] H.H. Meier, P. Alam, M.A. Pearson. Auditor lobbying for accounting standards: The case of banks and savings and loan associations. Accounting and Business Research, 23 (1993), pp. 477-487

[Mora, 2012] A. Mora. Banco de España vs NIC 39. Consejeros, 71 (2012),

[Nobes, 2008] C. Nobes. Accounting classification in the IFRS era. Australian Accounting Review, 18 (2008), pp. 191-198

[Nobes, 1983] C.W. Nobes. A judgmental international classification of financial reporting practices. Journal of Business Finance and Accounting, 10 (1983), pp. 1-19

[Nobes, 1998] C.W. Nobes. Towards a general model of the reasons for international differences in financial reporting. Abacus, 34 (1998), pp. 162-187

[Pérez et al., 2008] D. Pérez, V. Salas, J. Saurina. Earnings and capital management in alternative loan loss provision regulatory regimes. European Accounting Review, 17 (2008), pp. 423-445

[Pope y McLeay, 2011] P.F. Pope, S.J. McLeay. The European IFRS experiment: Objectives, research challenges and some early evidence. Accounting and Business Research, 41 (2011), pp. 233-266

[Poveda, 2012] R. Poveda. A vueltas con las provisiones dinámicas y las NIIF. Consejeros, 72-73 (2012),

[Pourciau, 1993] S. Pourciau. Earnings management and non-routine executive changes. Journal of Accounting and Economics, 16 (1993), pp. 317-336

[Puro, 1984] M. Puro. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study. Journal of Accounting Research, 22 (1984), pp. 624-646

[Puro, 1985] M. Puro. Do large accounting firms collude in the standards-setting process?. Journal of Accounting, Auditing and Finance, 8 (1985), pp. 165-177

[Rahman et al., 1994] A.R. Rahman, L. Wee, G.D. Tower. Public choice and accounting standard setting in New Zealand: An exploratory study. Abacus, 30 (1994), pp. 98-117

[Roldán, 2008] J.M. Roldán. El papel del modelo de originar para distribuir en la crisis financiera de 2007. Estabilidad Financiera, 15 (2008), pp. 10-20

[Saemann, 1995] G. Saemann. The accounting standard-setting due process, corporate consensus, and FASB responsiveness: Employers’ accounting for pensions. Journal of Accounting, Auditing and Finance, 10 (1995), pp. 555-564

[Saemann, 1999] G. Saemann. An examination of comment letters filed in the U.S. financial accounting standard-setting process by institutional interest groups. Abacus, 35 (1999), pp. 1-28

[Saurina, 2009] J. Saurina. Loan loss provisions in Spain. A working macroprudential tool. Estabilidad Financiera, 17 (2009), pp. 11-26

[Street, 2008] D.L. Street. The impact in the United States of global adoption of IFRS. Australian Accounting Review, 18 (2008), pp. 199-208

[Sutton, 1984] T.G. Sutton. Lobbying of accounting standard setting bodies in the UK and the USA: A Dowsian Analysis. Accounting, Organizations and Society, 9 (1984), pp. 81-95

[US SEC, 2012] US SEC (United States Securities and Exchange Commission) (2012). Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuer [consultado 30 Ago 2012]. Disponible en: http://www.sec.gov/spotlight/globalaccountingstandards/ifrs-work-plan-final-report.pdf

[Van Lent, 1997] L. Van Lent. Pressure and politics in financial accounting regulation: The case of the financial conglomerates in the Netherlands. Abacus, 33 (1997), pp. 88-114

[Walker, 2010] M. Walker. Accounting for varieties of capitalism: The case against a single set of global accounting standards. British Accounting Review, 42 (2010), pp. 137-152

[Wallison, 2008] P.J. Wallison. Fair Value Accounting: A Critique. American Enterprise Institute for Public Policy Research, (2008)

[Watts y Zimmerman, 1986] R.L. Watts, J.L. Zimmerman. Positive Accounting Theory. Prentice Hall International, (1986)

[Wysocki, 2011] P. Wysocki. New institutional accounting and IFRS. Accounting and Business Research, 41 (2011), pp. 309-328

[Zeff, 2012] S. Zeff. The evolution of the IASC into the IASB, and the challenges it faces. The Accounting Review, 87 (2012), pp. 807-837