Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
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Cited by:
- Cheng, Maoyong & Guo, Pin & Jin, Justin Yiqiang & Geng, Hongyan, 2021. "Political uncertainty and city bank lending in China: Evidence from city government official changes," Emerging Markets Review, Elsevier, vol. 49(C).
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More about this item
Keywords
accounting conservatism; political uncertainty; election cycle;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
NEP fields
This paper has been announced in the following NEP Reports:- NEP-CDM-2013-01-12 (Collective Decision-Making)
- NEP-POL-2013-01-12 (Positive Political Economics)
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