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Keywords: political connections
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Journal Articles
The Accounting Review (2024) 99 (3): 87–113.
Published: 01 May 2024
... understand this issue, we examine whether the processing of political information by politically active firms is relevant to peer firm value. information transfer earnings announcements political economy political connections political information Second, the primary goal of firms in making...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (6): 45–66.
Published: 01 October 2022
...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...
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (3): 87–112.
Published: 01 May 2017
...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...
Includes: Supplementary data