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The financial reporting consequences of proximity to political power · Study

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ArticleThe financial reporting consequences of proximity to political power

Christian Groß2016

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Articlegreen2016

The financial reporting consequences of proximity to political power

Christian Groß · Roland Königsgruber · Christos Pantzalis · Pietro Perotti

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

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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 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2006Politically Connected Firms 2012Detecting Earnings Management

Cited by

2020How do corporate political connections influence financial reporting? A synthesis of the literature 2018Political connections, financial reporting and auditing: Survey of the empirical literature 2021Does economic policy uncertainty affect bank earnings opacity? Evidence from China 2021Political power, local policy uncertainty and IPO pricing 2023Firm-level political risk and earnings opacity 2023The effect of proximity to political power on corporate cash policy

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2020How do corporate political connections influence financial reporting? A synthesis of the literaturearticle · 25 shared references 2018Political connections, financial reporting and auditing: Survey of the empirical literaturearticle · 20 shared references 2022Corporate Political Connections: A Multidisciplinary Reviewarticle · 18 shared references 2017Managerial ability, political connections, and fraudulent financial reporting in Chinaarticle · 14 shared references 2014Political connections and operational performance of non-financial firms: New evidence from Polandarticle · 13 shared references 2022Do political connections reduce earnings management?article · 13 shared references

Details

Year2016

Typearticle

Published2016-07-17

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations64

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2016.06.007

openalex_workW3121861069

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