Results 1 to 10 of about 5,994,661 (294)

Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan [PDF]

open access: yesInternational Journal of Disclosure and Governance, 2022
One of the main goals of this study is to investigate whether politically connected firms have a different tendency toward disclosing CSR information compared to those without political connections.
Husam Ananzeh   +4 more
semanticscholar   +2 more sources

Politically Connected Owners [PDF]

open access: yesComparative Political Studies, 2022
Political connections provide substantial benefits to firms. We emphasize the ownership of firms as an important channel through which political connections operate and identify a resulting link between political turnover and turnover in the ownership of firms: Political turnover prompts newly politically connected individuals to take, and newly ...
Timm Betz, Amy Pond
openaire   +1 more source

The role of political connection to moderate board size, woman on boards on financial distress

open access: yesCogent Business & Management, 2023
This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress.
Dian Anita Nuswantara   +5 more
semanticscholar   +1 more source

Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic

open access: yesAsian Journal of Accounting Research, 2023
PurposeThis research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.Design ...
Astrid Rudyanto   +2 more
semanticscholar   +1 more source

Politically Connected Governments [PDF]

open access: yesSSRN Electronic Journal, 2020
ABSTRACTThis paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources.
CHRISTINE CUNY   +2 more
openaire   +2 more sources

The Effect of Profitability, Board Size, Woman on Boards, and Political Connection on Financial Distress Conditions

open access: yesCogent Business & Management, 2022
This research proves the consistency of Agency Theory as a solution to explain the role of the influence of profitability, board size, woman on board, which is divided into two, namely woman on board of commissioner and woman on board of directors, as ...
Nawang Kalbuana   +3 more
semanticscholar   +1 more source

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2022
This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations.
Eta Fasita   +2 more
semanticscholar   +1 more source

Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection

open access: yesInternational Journal of Professional Business Review, 2022
Purpose:  This study examines the relationship between the accounting information quality, tax avoidance, and political connection in all Jordanian companies listed on Amman Stock Exchange. The current study also investigates the moderating effect of
A. A. Alsmady
semanticscholar   +1 more source

Political connections and firms: network dimensions [PDF]

open access: yesOxford Economic Papers, 2018
Abstract Business and politician interaction is commonplace. Most research has classified firms as either connected to a politician or not: a binary approach. Yet, there are almost always strong network dimensions to these connections. This article builds a unique data set to document a network of connections between politically exposed ...
Commander, Simon   +2 more
openaire   +6 more sources

Political connection heterogeneity and firm value in Vietnam [PDF]

open access: yes, 2020
The observation of firms’ political connections (PCs) in both types of ascribed and acquired PCs has raised the question of their benefits to firms’ operation.
Frömmel, Michael, Ha, Phuoc Vu
core   +1 more source

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