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Political cost incentives for earnings management in the cable television industry · Study

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ArticlePolitical cost incentives for earnings management in the cable television industry

Kimberly Galligan Key1997

Article1997

Political cost incentives for earnings management in the cable television industry

Kimberly Galligan Key

266 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Political Influence and Corporate Strategies

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References

1991Earnings Management During Import Relief Investigations 1971The Theory of Economic Regulation 1995Detecting Earnings Management.1985Positive Accounting Theory 2021The Theory of Economic Regulation 1976Toward a More General Theory of Regulation 2012Detecting Earnings Management 1990Positive Accounting Theory: A Ten Year Perspective.

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2011Where firms choose to disclose voluntary environmental information 2002Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee 2019Policy uncertainty and earnings management: International evidence 2017Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases 2007The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain

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Year1997

Typearticle

Published1997-11-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations266

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0165-4101(97)00012-8

openalex_workW2010965832

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2012The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

2003Audit firm size, public ownership, and firms' discretionary accruals management