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The Influence of Elections on the Accounting Choices of Governmental Entities
16 references·14 citing·47 second hop
The Influence of Elections on the Accounting Choices of Governmental Entities (2012)The Influence of Elections on the Account…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…Elections and Discretionary Accruals: Evidence from 2004 (2010)Elections and Discretionary A…The Liabilities and Risks of State-Sponsored Pension Plans (2009)The Liabilities and Risks of …How Do Budget Deficits and Economic Growth Affect Reelection Prospects? Evidence from a Large Panel of Countries (2008)How Do Budget Deficits and Ec…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆ (2006)Political relationships, glob…Union Membership and Coverage Database from the Current Population Survey: Note (2003)Union Membership and Coverage…The effect of fiscal performance on local government election results in Israel: 1989–1998 (2002)The effect of fiscal performa…The Political Economy of Fiscal Adjustments (1998)The Political Economy of Fisc…State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics (1994)State Responses to Fiscal Cri…Voters as Fiscal Conservatives (1992)Voters as Fiscal ConservativesEarnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Economic Incentives and the Choice of State Government Accounting Practices (1984)Economic Incentives and the C…Towards a Positive Theory of the Determination of Accounting Standards. 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How Political Institutions Work (2003)The Political Business Cycle (1975)A Comparative Study of Unit Root Tests with Panel Data and a New Simple Test (1999)Tied to the mast? National fiscal rules in the European Union (2008)DO BETTER PAID POLITICIANS PERFORM BETTER? DISENTANGLING INCENTIVES FROM SELECTION (2013)The Design of Fiscal Adjustments (2013)American Economic Review (2019)Law and Finance (1998)Corporate Ownership Around the World (1999)Political connections and the cost of equity capital (2012)Political Connections and the Cost of Bank Loans (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Political Contributions and Stock Returns (2010)Organizational Transparency (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Fiscal Effects of the Voter Initiative: Evidence from the Last 30 Years (1995)Hamilton's Paradox: The Promise and Peril of Fiscal Federalism (2005)Transparency, Political Polarization, and Political Budget Cycles in OECD Countries (2006)Tales of fiscal adjustment (1998)Fiscal Policy, Profits, and Investment (2002)Large Changes in Fiscal Policy: Taxes Versus Spending (2009)
this work references cited by second hop

References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
  • 1994State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics1,100 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆856 cited
  • 1998The Political Economy of Fiscal Adjustments674 cited
  • 2008How Do Budget Deficits and Economic Growth Affect Reelection Prospects? Evidence from a Large Panel of Countries567 cited
  • 1992Voters as Fiscal Conservatives558 cited
  • 2003Union Membership and Coverage Database from the Current Population Survey: Note552 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 2002The effect of fiscal performance on local government election results in Israel: 1989–1998357 cited
  • 2009The Liabilities and Risks of State-Sponsored Pension Plans355 cited
  • 1984

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Economic Incentives and the Choice of State Government Accounting Practices
209 cited
  • 2010Elections and Discretionary Accruals: Evidence from 2004198 cited
  • Cited by

    • 2015The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis167 cited
    • 2016Voluntary disclosure incentives: Evidence from the municipal bond market86 cited
    • 2017Opportunistic Financial Reporting around Municipal Bond Issues81 cited
    • 2021Earnings management in public-sector organizations: a structured literature review78 cited
    • 2013Impact of Unfunded Pension Obligations on Credit Quality of State Governments66 cited
    • 2022Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws55 cited
    • 2020The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings41 cited
    • 2017Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections38 cited
    • 2020Politically Connected Governments34 cited
    • 2022The economic consequences of GASB financial statement disclosure31 cited
    • 2015The association between accounting performance and constituent response in political markets28 cited
    • 2020The beneficial role of government accounting literacy in developing participatory citizens23 cited
    • 2018State Pension Accounting Estimates and Strong Public Unions21 cited
    • 2021Politically Connected Boards and Audit Pricing: U.S. Evidence17 cited