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?
Close Modal
Sort by
Journal Articles
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
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 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...