Corporate Demands and Changes In Gpla
研究企业特征如何影响其对FASB一般物价水平调整会计征求意见稿的修改要求，发现大企业更可能要求修改，而高回报的集中行业则因政治成本考虑较少要求修改。
This study suggests looking at the specific changes in the FASB Exposure Drafts (rather than simply regressing constituent preferences on the Statements of Financial Accounting Standards) as an alternative approach to existing lobbying studies. It stipulated relationships between the constituent demands for changes in the General Price Level Adjustment (GPLA) Accounting Exposure Drafts and such firm specific characteristics as the firm size, industry group size, level of competition, and return on investment. The empirical evidence indicates that large firms are more likely to demand changes from the FASB. Concentrated industry groups earning high returns on investments are less likely to demand changes from FASB because of political costs considerations.