Multilevel consultation in the development of IFRS: a comparative content analysis of comment letters sent to EFRAG and the IASB Online publication date: Wed, 19-Apr-2023
by Martin Gäumann
International Journal of Economics and Accounting (IJEA), Vol. 11, No. 4, 2022
Abstract: This paper examines characteristics of the content of comment letters (CLs) written by European constituents and sent to the European Financial Reporting Advisory Group (EFRAG) and International Accounting Standards Board (IASB) to influence the development of International Financial Reporting Standards (IFRS). Following a multi-issue, multi-period approach, the study presented here involves a manual content analysis to compare the scope (i.e., organisation-specificity), form (i.e., completeness and level of detail), and tone (i.e., level of support) of the content of 892 pairs of CLs sent to EFRAG and the IASB between 2008 and 2016. Overall, the findings illuminate the participatory practices of European constituents in a cross-organisational setting, thereby challenging the common assumption that they send almost only highly similar or identical CLs to EFRAG and the IASB, as well as elucidate EFRAG's intermediary role in setting international accounting standards.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Economics and Accounting (IJEA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook