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How does accounting fit into a firm’s political strategy? · Study

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ArticleHow does accounting fit into a firm’s political strategy?

Derek M. Johnston2006

Article2006

How does accounting fit into a firm’s political strategy?

Derek M. Johnston · Denise A. Jones

28 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Political Influence and Corporate Strategies

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1978Towards a Positive Theory of the Determination of Accounting Standards.2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators 2001Empirical research on accounting choice 1983Bureaucratic Discretion or Congressional Control? Regulatory Policymaking by the Federal Trade Commission 1999Corporate Political Strategy Formulation: A Model of Approach, Participation, and Strategy Decisions 1996Causes and Effects of Discretionary Asset Write-Offs 1995Stakeholders' implicit claims and accounting method choice

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2023Firm-level political risk and earnings opacity

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Year2006

Typearticle

Published2006-03-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations28

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2006.01.005

openalex_workW2005457265

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