Investigação de lobbying na segunda minuta de exposição da norma internacional de reconhecimento de receita

Abstract

The greatest global economies became in 2002 an accounting convergence project. The IASB (International Accounting Standard Board) was defined as the responsable for the standard emission, that are interesting to many groups as the preparers, national regulators, professionals, investors and academics. Because of the economic consequence s involved on its adoptions, the stakeholders press the IASB to consider their preferences, using a practice known as lobbying. This research has the aim to verify the association between the respondents’ to the 2nd Exposure Draft of international standard related to Revenue Recognition chacacteristics and IFRS 15 Revenue from Contracts with Customers emission through the analisy of 359 comment letters received in the public consultation process to the 2 nd exposure draft, the stakeholders to the due process and their answers were identified to one of the questions in which the board changed their posicion, then using the logistic regression technique, the practice of lobbying was empircaly investigated in this part of the due process. The results showed that in general the IASB attempt the marjority of the respondents’ preferences, although the regression identified that the participants’ characteristcs is associated with their sucess as lobbyist, as the prepares and national regulators had more chance to have their comments associated with the IASB’s final position than the others.