Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-3 of 3
Keywords: political costs
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Local Political Corruption and Financial Reporting Conservatism
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 45–70.
Published: 01 March 2025
... against corrupt officials’ expropriation of corporate resources. Our study provides novel evidence about an accounting approach used by firms in response to perceived political costs. JEL Classifications: D22; D72; D73; M41. Xin Chang, Nanyang Technological University, Nanyang Business School...
Includes: Supplementary data
Journal Articles
Powerful Politicians, Political Costs, and Income Smoothing
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 279–305.
Published: 01 September 2024
...Sumi Jung ABSTRACT This paper investigates whether and how firms receiving benefits through their connections to politicians use accounting discretion to mitigate the costs associated with negative publicity. I utilize a unique setting that captures the change in political costs arising from...
Journal Articles
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2013) 88 (3): 977–1005.
Published: 01 May 2013
..., and industry-level concentration ratios. We find that politically sensitive firms pay higher federal taxes, all else equal. However, firms with greater bargaining power incur fewer tax-related political costs. Our study provides new evidence on the political cost hypothesis in a tax setting and the first...