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Keywords: healthcare reform
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Journal Articles
Healthcare Reform Proposal and the Behavior of Pharmaceutical Companies: The Role of Political Costs
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (1): 171–198.
Published: 01 March 2015
...Maggie Hao; Emeka T. Nwaeze SYNOPSIS This study examines whether drug makers took political and earnings management actions in response to the 2008 presidential campaign, which proposed major healthcare reforms. Specifically, we draw from the political cost theory and examine whether the level...