Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [PDF]
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
This 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
Functional connectivity signatures of political ideology
AbstractEmerging research has begun investigating the neural underpinnings of the biological and psychological differences that drive political ideology, attitudes, and actions. Here, we explore the neurological roots of politics through conducting a large sample, whole-brain analysis of functional connectivity (FC) across common fMRI tasks.
Seo Eun Yang +3 more
openaire +2 more sources
Political connections have an essential role in the earnings management strategy. Political connections can influence earnings management practices.
Enni Savitri
doaj +1 more source
Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value
The goal of this study is to look at how debt covenant, political cost, political connection, and bank connections affect company value. The research used secondary data with completed financial reports from 24 public companies or 120 data in the banking sector that met purposive sampling criteria over five years (2017 to 2021). The research found that
Yuliana, Agus Munandar
openaire +2 more sources
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
Entrepreneurs Establishing Political Connection [PDF]
Political connection is multiform, and each of its components may affect the enterprise in different ways. In this article, we have studied the advantages of two types of political connections with data from private enterprises. An enterprise can financially support a political party’s campaigns or support only a single candidate of a political party ...
openaire +3 more sources
Do political connections make businesspeople richer? Evidence from Russia, 2003–2010
Extensive literature shows that businesspeople thrive on political connections. Most research, however, does not differentiate between types of political connection, thus effectively assuming that economic return on being connected should not differ ...
Ivan S. Grigoriev, Kirill Zhirkov
doaj +1 more source
Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Albany, New Zealand [PDF]
This research examines the association between political connections and related party transactions (RPTs). This study also investigates whether politically-connected firms use RPTs to tunnel resources and mask “true” operating performance by managing ...
Muhammadi, Abdul Haris
core
This paper considers the political influence of private firms. While such influence is frequently discussed, there is limited analysis of how firms combine political interactions, and under what conditions, to gain influence.
Francis, David C., Kubinec, Robert
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