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- Title
Coalition Formation in the APB and the FASB: A Reply.
- Authors
Newman, D. Paul
- Abstract
The article presents the author's response to comments on his paper "Coalition Formation in the APB and FASB: Some Evidence on the Size Principle," by accounting expert James A. Anderson. These comments given by Anderson are partitioned into two major areas and the article provide a few general arguments in defense of the size principle and the particular investigation. In particular, topics including assumptions of the model and methodological issues on observation of coalitions, specifying payoffs and operationalizing tendency seem to capture the major points. The article also provides some remarks regarding the simplistic nature of the size principle versus more developed models of coalition formation based on policy dimensions. Anderson raises a number of points regarding the conditions required to test the predictions of the size principle and the information and threat effects. Some concerns are over the surrogates utilized in the tests. These comments focus on the inability to observe a winning coalition, the nature of a "tendency" toward minimum winning coalitions and the payoffs to participants in the standard-setting process.
- Subjects
COALITIONS; ANDERSON, James A.; ACCOUNTING; AUTHORS; FINANCIAL Accounting Standards Board; BUSINESS forecasting; ACCOUNTING standards; POLITICAL science; ORGANIZATIONAL behavior
- Publication
Accounting Review, 1982, Vol 57, Issue 1, p196
- ISSN
0001-4826
- Publication type
Article