Results 31 to 40 of about 74,651 (315)
The effect of corporate governance on earnings management moderated by political connection
Journal of Accounting and Investment, 2023 Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance ...
Rini Adriani Auliana +2 more
doaj +1 more source
Corporate electoral donations and tax aggressiveness [PDF]
RAUSP Management Journal, 2020 Purpose – The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions.
Antonio Lopo Martinez +2 more
doaj +1 more source
Social Sciences, 2022 The purpose of this research is to emphasis the business and political linkages that are associated with performance. The inclusion of a politician or government official on the board is thought to vibrantly regard the firm as a resource value that leads
Nur Farrahanie Ahmad Tarmizi +1 more
doaj +1 more source
The Cost of Political Connections [PDF]
Review of Finance, 2018 Abstract Using plant-level data from France, we document a potential cost of political connections for firms that is not offset by other benefits. Politically connected CEOs alter corporate employment decisions to help (regional) politicians in their re-election efforts by having higher job and plant creation rates, and lower rates of ...
Bertrand, Marianne +3 more
openaire +3 more sources
Political and government connections on corporate boards in Australia: Good for business? [PDF]
, 2016 While prior studies document the benefits of political connections in emerging markets, their value in developed markets is less certain. In this study, we examine the types of firms that have directors with political and government connections on their ...
Stephen F. Gray +5 more
core +1 more source
Political Connections and Tax Avoidance
Jurnal AkuntansiPurpose - This study aims to find empirical evidence whether political connections affect tax avoidance. Design/methodology/approach - The research method used is a quantitative research method from annual reports and financial statements of primary ...
Sherin Tjahyadi, Verani Carolina
doaj +1 more source
Corporate Governance, Political Connections, and Bank Performance
International Journal of Financial Studies, 2019 This study investigates the impact of corporate governance characteristics and political connections of directors on the profitability of banks in Pakistan. The study uses the data of 26 domestic banks over the latest and large period of 2007−2016.
Muhammad Haris +4 more
doaj +1 more source
Do Political Connections Reduce Earnings Management? [PDF]
, 2022 This study examines whether political connections are associated with earnings management (both accrual-based and real) and whether the association is influenced by corporate governance and external auditing qualities.
Guney, Yilmaz +3 more
core +1 more source
Political Science Research and MethodsThis paper puts forward a theoretically derived measure of firm-level political influence defined over a sample of firms from a diverse set of countries, permitting new inferences into state-business relations.
David C. Francis, Robert Kubinec
doaj +1 more source
Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [PDF]
مجله دانش حسابداری, 2020 Objective: This study aimed to examine the effects of Political connections on accounting conservatism, investment efficiency and cost of financing in the companies listed in the Tehran Stock Exchange during the period 2013 to 2017.
Seyyed Kazem Ebrahimi (Ph.D) +2 more
doaj +1 more source