Results 1 to 10 of about 6,589,973 (198)

Political uncertainty and cost stickiness: evidence from prefecture-city official turnover in China

open access: yesChina Accounting and Finance Review, 2022
The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China.
Zheyao Pan, Guangli Zhang, Huixuan Zhang
doaj   +3 more sources

Political Economy of Iran's Electricity Industry: Long-Run Marginal Cost Approach [PDF]

open access: yesInternational Journal of New Political Economy, 2023
Set forward-looking electricity tariffs is very important to the political economy. Therefore, determining the basis for electricity prices will provide a diagnostic criterion for politicians and legislators to avoid mandated pricing. The present article
Hamidreza Saadatfard   +2 more
doaj   +1 more source

High Political Costs : Stimulan Ijon Politik Dalam Pilkada Di Kalimantan Timur Tahun 2018

open access: yesBestuurskunde
This research high political cost triggering political bondage in regional head elections in East Kalimantan in 2018. This research was motivated by high political costs that resulted in candidates taking part in the regional head election in East ...
Yunita Ratna Sari
doaj   +9 more sources

Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value

open access: yesJurnal Akuntansi, 2023
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
Yuliana, Agus Munandar
doaj   +1 more source

Rational Choice, Political Action, and Media: A Study of the Relationship between Political Costs and Students’ Online and Offline Political Participation [PDF]

open access: yesجامعه شناسی کاربردی, 2021
Introduction: The latest emerging communication technologies such as the Internet and online social networks have drastically shaped individual’s participation.
Mohammad Taghi Abbasi Shavazi   +2 more
doaj   +1 more source

Political Connection, Financial Distress and Cost of Debt: Empirical Evidence from Emerging Country

open access: yesJurnal Manajemen Teori dan Terapan, 2023
Objective: This study aims to investigate the impact of political connections on financial distress and the firm's cost of debt. Design/Methods/Approach: The research sample is all companies listed on the Indonesia Stock Exchange from 2010 to 2021 ...
Antonius Arya Hadiputra, Windijarto
doaj   +1 more source

Earnings management in times of crisis: A political cost hypothesis

open access: yesJournal of Accounting and Investment, 2023
Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the ...
Harina Paramastri   +2 more
doaj   +1 more source

Systemic Issues Influencing Technical Certainty in Social Housing Programmes in a Small Island Developing State

open access: yesBuildings, 2021
Underestimating costs in major public sector social infrastructure development projects is a highly contested and problematic issue. Several gaps exist in the identification of root causes of cost overruns.
Aaron A. Chadee   +2 more
doaj   +1 more source

The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [PDF]

open access: yesمطالعات تجربی حسابداری مالی
The significant impact of politics on the capital market has led to a substantial body of accounting and financial research being linked to political events. Accordingly, this study investigates the effect of presidential elections on earnings management,
Reza Malek, Hossien fakhari
doaj   +1 more source

Political Dowry: Reasons for Restriction, Law Enforcement, And Preventions

open access: yesSyariah: Jurnal Hukum dan Pemikiran, 2022
: The issues related to political dowry are interminable. This interminability is the result of an indication of political dowry every time a general election or local election is held. Based on that background, this article describes the political dowry’
Rajin Sitepu Rajin
doaj   +1 more source

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