...Vishal P. Baloria ABSTRACT Firms supply accounting conservatism in response to debt/equity contracting, litigation, political costs, and taxation demand from stakeholders. I examine whether political connections between U.S. firms and politicians moderate and/or intensify the impact...

... Act. Results show that material cases are 28–35 percent more likely to be assigned to federal courts, and politically connected defendants are about 14 percent more likely to be routed to administrative proceedings. While monetary penalties by venue are statistically indifferent, politically connected...

...Dane M. Christensen; Michael B. Mikhail; Beverly R. Walther; Laura A. Wellman ABSTRACT In this study, we examine whether sell-side security analysts gain access to value-relevant information through political connections. We measure analysts' political connections based on political contributions...