The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism [PDF]
Облік і фінанси, 2021 In Indonesia, as in other countries, according to the requirements of the tax authorities, there is a need for reconciliation to match accounting profit and fiscal profit. Some rules are allowed in accounting standards but not in taxation.
Rahmat Novari , Yusnaini, Luk Luk Fuadah
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Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2017 Using structural equation modeling approach, this research aims to explorethe effect of political costs on financial reporting quality. For this purpose,66 publicly-listed firms from Tehran Stock Exchange for the period 2006 to2014 were selected as the ...
Gholamreza Mansourfar +2 more
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Determinants of Sticky Cost Behavior [PDF]
مجله دانش حسابداری, 2020 Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation ...
Reza Hosseinipour +2 more
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American Business Review, 2023 This study investigates whether the COVID-19 pandemic, government Covid aids and incentive policies, and executive compensation affected the quality of the reported earnings in the leisure and hospitality industry.
Shannon Danysh-Hashemi
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Rational Choice, Political Action, and Media: A Study of the Relationship between Political Costs and Students’ Online and Offline Political Participation [PDF]
جامعه 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
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Analysis of the Mechanism of Political Cost in the Complex Environmental Governance System
Complexity, 2022 The emergence of conflicts between environmental safety incidents and protection rights generates sizeable political costs, which endangers the legitimacy of the government as well as political security and stability.
Xintao Li +3 more
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Democracy Disrupted: High Political Costs, Transactional Politic, and Corruption
BestuurskundeHigh political costs have had implications for the degradation of democratic values ??which has caused democratic disruption to occur. This research aims to see the disruption of democracy in Indonesia that occurs in the phenomenon of high political ...
Bismar Harris Satriawan +1 more
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Impact of political costs on company benefits in the institutions with high free cash flow and low growth opportunity: Evidence from Tehran Stock Exchange [PDF]
Accounting, 2015 The political costs, bonuses paid to managers, how to use the growth opportunities obtained and their effects on the profitability of companies are the issues that have always been a major of corporations’ concerns.
Mohammad Pasandidehfar +2 more
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The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [PDF]
Iranian Journal of Accounting, Auditing & FinanceThrough a cross-sectional analysis, this paper explores the influence of Product Market Competition (PMC) structure on conditional and unconditional accounting conservatism.
Mohammad Tavakoli, Ali Daemi Gah
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China Journal of Accounting Research, 2011 Firms in China have faced high political costs during China’s economic transition, because they are affected by macroeconomic policies. However, research to date has offered no consistent conclusions on the relationship between political costs and ...
Donghua Chen +3 more
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