The SEC Decision Not to Support SFAS 19: A Case Study of the Effect of Lobbying on Standard Setting.
研究了1977年美国证券交易委员会（SEC）就是否接受财务会计准则委员会（FASB）第19号公告举行听证会，并最终拒绝该公告的过程，分析了游说对SEC决策的影响。
Abstract Examines the circumstances behind the 1977 Securities and Exchange Commission (SEC) decision to hold a public hearing of its own concerning whether or not it should accept a pronouncement by the Financial Accounting Standards Board (FASB). SEC's subsequent decision to reject the FASB's Statement No. 19; Impact of lobbying on the SEC's decision.