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1-4 of 4
Keywords: political connections
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Journal Articles
Corporate Political Activism and Information Transfers
Available to Purchase
Journal:
The Accounting Review
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
Political Connections and Accounting Conservatism
Available to Purchase
Journal:
The Accounting Review
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
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 451–476.
Published: 01 November 2021
... 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...
Journal Articles
From K Street to Wall Street: Political Connections and Stock Recommendations
Available to Purchase
Journal:
The Accounting Review
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