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Constituent Lobbying and Its Impact on the Development of Financial Reporting Regulations: Evidence from Germany

Stuart McLeay, Dieter Ordelheide, and Steven Young

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0012
Subject:
Economics and Finance, Financial Economics

An examination is made of the impact of constituent lobbying activity on accounting regulators during the transformation of the Fourth European Company Law Directive into German accounting law. Using ... More


Drafting Accounting Law: An Analysis of Institutionalized Interest Representation

Stuart McLeay and Doris Merkl

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0013
Subject:
Economics and Finance, Financial Economics

Examines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was ... More


Criminal Law as Public Law

Malcolm Thorburn

in Philosophical Foundations of Criminal Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780199559152
eISBN:
9780191725265
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199559152.003.0002
Subject:
Law, Philosophy of Law, Criminal Law and Criminology

This chapter argues that criminal law scholars have tended to draw too close an analogy between the system of criminal law and that of private morality. In place of such a ‘legal moralist’ account, ... More


Lange and Laws, Kinds, and Counterfactuals

Alexander Bird

in Carving Nature at Its Joints: Natural Kinds in Metaphysics and Science

Published in print:
2011
Published Online:
August 2013
ISBN:
9780262015936
eISBN:
9780262298780
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262015936.003.0004
Subject:
Philosophy, Philosophy of Science

This chapter examines and poses questions to Marc Lange’s account of laws and his claim that the law delineating the range of natural kinds of fundamental particles has a lesser grade of necessity ... More


Corporate Law and Securities Markets

Luca Enriques, Gerard Hertig, Reinier Kraakman, and Edward Rock

in The Anatomy of Corporate Law: A Comparative and Functional Approach

Published in print:
2017
Published Online:
March 2017
ISBN:
9780198739630
eISBN:
9780191837982
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198739630.003.0009
Subject:
Law, Company and Commercial Law

This chapter focuses on the regulation of corporations as “issuers,” that is, as tools to raise finance from the public. All representative “core jurisdictions” have specific rules applying to the ... More


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