How Political Ideology Stalled SEC’s IFRS Adoption

Kirstin  Becker; Holger Daske; Christoph  Pelger; Stephen  Zeff

How Political Ideology Stalled SEC’s IFRS Adoption

Kirstin Becker, Holger Daske, Christoph Pelger, Stephen Zeff

Institut for Regnskab

Publikation: Andet › Udgivelser på nettet - Net-publikation › Formidling

Abstract

In a recent study, we examine how political ideology affected SEC commissioners’ stances on whether to adopt the International Financial Reporting Standards (IFRS). Our findings reveal a partisan divide that stalled decision-making and left the U.S. as an outlier in global financial reporting standards.

Originalsprog	Engelsk
Publikationsdato	28 mar. 2025
Status	Udgivet - 28 mar. 2025

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https://www.lexblog.com/2025/03/28/how-political-ideology-stalled-secs-ifrs-adoption/Licens: Ikke-specificeret

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Citationsformater

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