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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
.... Editor’s note: Accepted by Elizabeth Blankespoor, under the Senior Editorship of W. Robert Knechel. 19 04 2021 04 10 2023 06 10 2023 2024 information transfer earnings announcements political economy political connections political information Political outcomes...
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
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
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