A Discussion of "Coalition Formation in the APB and the FASB".
评论了Newman关于会计标准制定中联盟形成的论文，指出其规模原则存在政治学中已讨论的问题，且未能充分揭示准则制定的政治本质。
Abstract The article presents the author's comments on financial paper "Coalition Formation in the APB and FASB: Some Evidence on the Size Principle," by professor D. Paul Newman. The author believes that there are two major levels of Newman that need to be examined critically. First, there are major problems with the size principle that have long been discussed by political scientists. Second, and probably more significantly, it does not tell one very much about the political nature of the accounting standard-setting process, despite Newman's interest in "politics" as the motivating force of the paper. This latter result is caused partly by problems with the size principle and partly by problems specific to Newman's paper. The discussion in the article focuses on several examples of major difficulties of Newman, problems in the assumptions and testability of the theory, in specification and observation of the payoffs, and problems specific to the tests of alternative explanation that Newman has presented.