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The Influence of Elections on the Accounting Choices of Governmental Entities
16 references·0 citing·47 second hop
The Influence of Elections on the Accounting Choices of Governmental Entities (2011)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. (1978)Towards a Positive Theory of …The Municipal Accounting Maze: An Analysis of Political Incentives (1977)The Municipal Accounting Maze…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)Political Parties and the Business Cycle in the United States, 1948-1984 (1988)Political and economic determinants of budget deficits in the industrial democracies (1989)Public Goods and Ethnic Divisions (1997)Public Goods and Ethnic Divisions (1999)Veto Players. 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)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Limits of Financial Globalization (2005)Organizational Transparency (2014)Firm-Level Political Risk: Measurement and Effects* (2019)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)Accountability and decentralisation in government: An incomplete contracts model (1996)Political institutions and policy choices: evidence from the United States (2002)Hamilton's Paradox (2005)Tales of fiscal adjustment (1998)Fighting Poverty in the US and Europe (2004)Large Changes in Fiscal Policy: Taxes Versus Spending (2009)
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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☆879 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
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