Results 261 to 270 of about 4,428 (296)

Strategic Corporate Tax Lobbying

The Journal of the American Taxation Association, 2015
ABSTRACT We investigate the motivation for and outcome of corporate participation in shaping tax policy via lobbying. We posit that generally tax-sophisticated firms lobby on tax issues and that their motives for doing so are either to obtain a tax benefit or to avoid losing one.
Janet A. Meade, Shihong Li
openaire   +1 more source

Determinants and Effects of Corporate Lobbying

Financial Management, 2011
We examine the determinants and value effects of corporate lobbying, controlling for corporate political action committee (PAC) campaign contributions. We find evidence that firms with greater potential payoffs from favorable policy and regulations lobby most actively, and that managers often utilize both lobbying and campaign contribution channels to ...
Hill, Matthew D., Kelly, G. Wayne, Lockhart, G. Brandon, Van Ness, Robert A.   +3 more
openaire   +1 more source

Corporate Lobbying and CEO Pay

SSRN Electronic Journal, 2013
This study examines the agency costs of corporate lobbying by exploring the relation between lobbying and excess CEO compensation. We show that CEOs of firms engaged in lobbying earn significantly greater compensation levels compared to CEOs in non-lobbying firms, after controlling for standard economic determinants of pay.
Hollis Ashbaugh Skaife, David Veenman, Timothy Werner   +2 more
openaire   +1 more source

Corporate lobbying and public scrutiny

Journal of Applied Accounting Research
Purpose The paper investigates the interaction between firms’ lobbying activities and public scrutiny and its impact on the firms’ fraud risk. Design/methodology/approach Prior studies on regulatory capture assume that lobbying firms ...
Daeun Lee, Ying Liang
openaire   +1 more source

The Corporate Value of (Corrupt) Lobbying

Review of Financial Studies, 2014
We examine whether the stock market considers corporate lobbying to be value enhancing, using an event that potentially limited the ability of firms to lobby but was exogenous to their characteristics and prior lobbying decisions. The results show that this exogenous shock negatively affects the value of firms that lobby.
Alexander Borisov, Eitan Goldman, Nandini Gupta   +2 more
openaire   +1 more source

Corporate lobbying in the European Union: the logic of access

Journal of European Public Policy, 2002
The complexity and diversity of European interest politics is exem- plie ed by the multitude of channels and targets that private actors use to lobby in the EU multi-level system. The aim of this article is to investigate the logic behind the apparent ad hoc lobbying behaviour of private interests.
openaire   +2 more sources

Giving too much and paying too little? The effect of corporate social responsibility on corporate lobbying efficacy: Evidence of tax aggressiveness

Corporate Social Responsibility and Environmental Management, 2021
Woon Leong Lin
exaly  

Aspirations and Corporate Lobbying in the Product Market

Business and Society, 2021
Jihyun Eun, Seung－Hyun Lee
exaly  

Ethics and Corporate Lobbying

SSRN Electronic Journal, 2019
Anqi Jiao, Shawn Mobbs, Sandra Mortal
openaire   +1 more source

Ideological polarization and corporate lobbying activity: The contingent impact of corruption distance

Journal of Business Research, 2022
Jeoung Yul Lee, Alfredo Jiménez, Seong-Jin Choi   +2 more
exaly