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The financial reporting consequences of proximity to political power
16 references·6 citing·28 second hop
The financial reporting consequences of proximity to political power (2016)The financial reporting consequences of p…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Political connections, financ…Political connections and preferential access to finance: The role of campaign contributions (2007)Political connections and pre…Politically Connected Firms (2006)Politically Connected FirmsPolitical Connections and Corporate Bailouts (2006)Political Connections and Cor…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Veto Players (2002)Veto PlayersEarnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The effect of proximity to political power on corporate cash policy (2023)The effect of proximity to po…Firm-level political risk and earnings opacity (2023)Firm-level political risk and…Political power, local policy uncertainty and IPO pricing (2021)Political power, local policy…Does economic policy uncertainty affect bank earnings opacity? Evidence from China (2021)Does economic policy uncertai…How do corporate political connections influence financial reporting? A synthesis of the literature (2020)How do corporate political co…Political connections, financial reporting and auditing: Survey of the empirical literature (2018)Political connections, financ…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)The ultimate ownership of Western European corporations (2002)Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market (2005)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Setting the Agenda (2005)Why There is a Democratic Deficit in the EU: A Response to Majone and Moravcsik (2006)A Theory of Gradual Institutional Change (2009)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2006Politically Connected Firms4,073 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2002Veto Players3,490 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2006Political Connections and Corporate Bailouts2,576 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2007Political connections, financing and firm performance: Evidence from Chinese private firms1,797 cited

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2007
Political connections and preferential access to finance: The role of campaign contributions
1,732 cited

Cited by

  • 2020How do corporate political connections influence financial reporting? A synthesis of the literature92 cited
  • 2018Political connections, financial reporting and auditing: Survey of the empirical literature56 cited
  • 2021Does economic policy uncertainty affect bank earnings opacity? Evidence from China38 cited
  • 2021Political power, local policy uncertainty and IPO pricing32 cited
  • 2023Firm-level political risk and earnings opacity26 cited
  • 2023The effect of proximity to political power on corporate cash policy25 cited