{"id":"https://openalex.org/W2064721685","doi":"https://doi.org/10.1111/j.1468-5957.1982.tb00990.x","title":"SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING: EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE","display_name":"SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING: EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE","publication_year":1982,"publication_date":"1982-06-01","ids":{"openalex":"https://openalex.org/W2064721685","doi":"https://doi.org/10.1111/j.1468-5957.1982.tb00990.x","mag":"2064721685"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-5957.1982.tb00990.x","doi":"https://doi.org/10.1111/j.1468-5957.1982.tb00990.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1982.tb00990.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035610325","display_name":"Dan S. Dhaliwal","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I138006243","display_name":"University of Arizona","ror":"https://ror.org/03m2x1q45","country_code":"US","type":"education","lineage":["https://openalex.org/I138006243"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Dan S. Dhaliwal","raw_affiliation_strings":["The author is Associate Professor of Accounting at the University of Arizona. He would like to thank Beverley Wilson for her capable research assistance and Robert Battin for providing data for this study. William R. Kinney, Richard Kolodny, Gerald Salamon and an anonymous referee provided helpful comments on an earlier version of this paper"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The author is Associate Professor of Accounting at the University of Arizona. He would like to thank Beverley Wilson for her capable research assistance and Robert Battin for providing data for this study. William R. Kinney, Richard Kolodny, Gerald Salamon and an anonymous referee provided helpful comments on an earlier version of this paper","institution_ids":["https://openalex.org/I138006243"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5035610325"],"corresponding_institution_ids":["https://openalex.org/I138006243"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":9.8954,"has_fulltext":false,"cited_by_count":57,"citation_normalized_percentile":{"value":0.97163486,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"9","issue":"2","first_page":"255","last_page":"265"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8080999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8080999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.11270000040531158,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12225","display_name":"Political Influence and Corporate Strategies","score":0.05609999969601631,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.9470000267028809},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.9259999990463257}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7366247177124023},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.7346835136413574},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6696528792381287},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6080559492111206},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.49691084027290344},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4523020386695862},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3660902976989746},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3619825839996338},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3316945433616638},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.33076202869415283},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1594441533088684}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1468-5957.1982.tb00990.x","doi":"https://doi.org/10.1111/j.1468-5957.1982.tb00990.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1982.tb00990.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W288207605","https://openalex.org/W2026422083","https://openalex.org/W2045674027"],"related_works":["https://openalex.org/W40198218","https://openalex.org/W7136229095","https://openalex.org/W2115879383","https://openalex.org/W2336487314","https://openalex.org/W7042711785","https://openalex.org/W7136383144","https://openalex.org/W4233805706","https://openalex.org/W1559829977","https://openalex.org/W2005457265","https://openalex.org/W2113789463"],"abstract_inverted_index":{"This":[0],"paper":[1],"extends":[2],"the":[3,19,25,29,48,54,62,65],"theory":[4],"of":[5,28,43,47,51],"management":[6],"lobbying":[7,35,49],"on":[8,37,53],"accounting":[9,39,55],"standards.":[10],"Specifically,":[11],"it":[12],"is":[13],"hypothesized":[14],"that,":[15],"in":[16,23,61],"addition":[17],"to":[18],"variables":[20],"previously":[21],"identified":[22],"literature,":[24],"capital":[26],"structure":[27],"firm":[30],"would":[31],"affect":[32],"its":[33],"management's":[34],"position":[36,50],"an":[38,44],"standard.":[40],"The":[41],"results":[42],"empirical":[45],"investigation":[46],"firms":[52],"for":[56],"interest":[57],"costs":[58],"issue,":[59],"reported":[60],"paper,":[63],"confirm":[64],"extended":[66],"theory.":[67]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
