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1-3 of 3
Keywords: political costs
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–26.
Published: 22 November 2024
... 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. We are grateful for the valuable comments and suggestions from Sarah L...
Journal Articles
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
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...