Constituent Participation in Standard-Setting: The FASB's First 100 Statements.
研究了财务报告界参与美国财务会计准则委员会（FASB）会计准则制定的情况，包括参与动机、数据收集和利益相关方分类。
Abstract Focuses on the participation by the financial reporting community in the process of standard-setting at the Financial Accounting Standards Board (FASB). Prior research on constituent participation; Data collection; Categories of the FASB's constituents; Benefits that motivate constituents to participate in the FASB's standard-setting process.