منابع مشابه
Political connections and tax-induced earnings management: Evidence from China
We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically connected management engaged in TEM. This suggests that, in addition to motivation for managing earning...
متن کاملPolitical Connections and Related-Party Transactions: Evidence from Iranian Firms
The present study aims to investigate the association between political connections and related-party transactions for the firms listed on the Tehran Stock Exchange (TSE). Sample includes the 485 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data.We fin...
متن کاملPolitical Connections and Financial Stability
Do political connections increase bank risk-taking, or do they work as a financial safety net ex post? Using a data set of lobbying activities by US financial institutions, this paper provides empirical evidence that lobbying activities reduce banks’ risks under the presence of government bailouts. First, I uncover from an event study the fact that political connections and government bailouts ...
متن کاملPolitical Connections and Investment in Rural Vietnam
This paper uses household panel data from rural Vietnam to explore the effects of having a relative in a position of political or bureaucratic power on farmers’ agricultural investment decisions. Our main result is that households significantly increase their investment in land improvement as a result of relatives moving into public office. Connections to office holders appear to be important f...
متن کاملOwnership and the Value of Political Connections
Research has found that political connectedness can have both positive and negative effects on firm value. To resolve these mixed findings, we investigate the impact of political ties conditional on ownership for a sample of Chinese firms over the period 1999 to 2006. We find that private firms with politically connected managers have a higher value and obtain more government subsidies than tho...
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ژورنال
عنوان ژورنال: International Journal of Accounting & Information Management
سال: 2016
ISSN: 1834-7649
DOI: 10.1108/ijaim-05-2016-0056