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Political cost incentives for earnings management in the cable television industry

Citations

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Cited by:

  1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  2. Christopher Bleibtreu & Roland Königsgruber & Thomas Lanzi, 2022. "Financial reporting and corporate political connections: An analytical model of interactions," Post-Print hal-03957978, HAL.
  3. David Godsell & Michael Welker & Ning Zhang, 2017. "Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 55(2), pages 407-457, May.
  4. I Putu Sugiartha Sanjaya, 2011. "The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(5), pages 61-69.
  5. Yang, Mian & Tang, Wenliang, 2022. "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, vol. 51(PA).
  6. Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021. "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, vol. 15(2), pages 459-495, February.
  7. Ann Jorissen & David Otley, 2010. "The management of accounting numbers: Case study evidence from the ‘crash’ of an airline," Accounting and Business Research, Taylor & Francis Journals, vol. 40(1), pages 3-38.
  8. Epps, Ruth W. & Guthrie, Cynthia P., 2010. "Sarbanes-Oxley 404 material weaknesses and discretionary accruals," Accounting forum, Elsevier, vol. 34(2), pages 67-75.
  9. Gregory S. Miller & Douglas J. Skinner, 2015. "The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 53(2), pages 221-239, May.
  10. Martin F. Grace & J. Tyler Leverty, 2010. "Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 21-49, March.
  11. Donghui Wu & Qing Ye, 2020. "Public Attention and Auditor Behavior: The Case of Hurun Rich List in China," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 777-825, June.
  12. Campa, Domenico & Hajbaba, Amir, 2016. "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 56-64.
  13. repec:mth:ijafr8:v:9:y:2019:i:1:p:89-121 is not listed on IDEAS
  14. Rong-Ruey Duh & Audrey Hsu & Sidney Leung, 2015. "Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(1), pages 41-67, January.
  15. Joseph B. Omonuk & Jean Baptiste Koffi Dodor, 2016. "Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 101-115.
  16. D. Brian Blank & Brandy Hadley & Omer Unsal, 2021. "Financial consequences of reputational damage: Evidence from government economic incentives," The Financial Review, Eastern Finance Association, vol. 56(4), pages 693-719, November.
  17. Nader Mansouri, 2014. "The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France [Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En F," Post-Print hal-01899131, HAL.
  18. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
  19. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  20. Boland, Matthew & Godsell, David, 2020. "Local soldier fatalities and war profiteers: New tests of the political cost hypothesis," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  21. Beatriz García Osma & Belén Gill‐de‐Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.
  22. Jun Du & Xinhui Dai & Bo Yan, 2023. "The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from China’s National Civilized City Award," Sustainability, MDPI, vol. 15(22), pages 1-27, November.
  23. Tree, David & Wang, Dilin & Frischmann, Peter J., 2024. "Differential responses to tax regulation: The case of Schedule UTP," Advances in accounting, Elsevier, vol. 66(C).
  24. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  25. Reza M. Monem, 2003. "Earnings Management in Response to the Introduction of the Australian Gold Tax," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 747-774, December.
  26. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  27. Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016. "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 633-660, April.
  28. Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013. "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, vol. 33(3), pages 2340-2356.
  29. Stratopoulos, Theophanis C. & Vance, Tom W. & Zou, Xiorong, 2013. "Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 39-57.
  30. Nives Botica Redmayne & Michael E. Bradbury & Steven F. Cahan, 2010. "The effect of political visibility on audit effort and audit pricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 921-939, December.
  31. Hany Kamel, 2010. "Assessing the perceptions of the quality of reported earnings in Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 32-52, February.
  32. Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Ivana Rozic, 2019. "Earnings management to avoid losses and earnings declines in Croatia," International Journal of Computational Economics and Econometrics, Inderscience Enterprises Ltd, vol. 9(3), pages 219-238.
  33. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
  34. Xingyu Lu & Tong Qi & Wenjing Xie, 2023. "Earnings Management of Chinese Listed Multinational Corporations," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(6), pages 179-206, November.
  35. Carlo D'Augusta & Matthew D. DeAngelis, 2020. "Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2287-2318, December.
  36. Carlos Noronha & Yun Zeng & Gerald Vinten, 2008. "Earnings management in China: an exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 367-385, April.
  37. Othman, Hakim Ben & Zeghal, Daniel, 2006. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases," The International Journal of Accounting, Elsevier, vol. 41(4), pages 406-435, 012.
  38. Mertzanis, Charilaos & Marashdeh, Hazem & Houcine, Asma, 2024. "Do financing constraints affect the financial integrity of firms?," International Review of Economics & Finance, Elsevier, vol. 90(C), pages 220-240.
  39. Susana Callao & José I. Jarne & David Wróblewski, 2019. "A New Perspective on Earnings Management in Emerging European Countries: Investigation on Environmental Factors that Explain Differences in Earnings Management," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(2), pages 59-81.
  40. Lacina, Michael & Pan, Shanshan & Garner, Steve, 2024. "The BP oil spill and income classification shifting of oil and gas companies," Advances in accounting, Elsevier, vol. 65(C).
  41. Hadley, Brandy, 2019. "Executive compensation and political sensitivity: Evidence from government contractors," Journal of Corporate Finance, Elsevier, vol. 59(C), pages 276-301.
  42. Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
  43. Gill-de-Albornoz, Belen & Illueca, Manuel, 2005. "Earnings management under price regulation: Empirical evidence from the Spanish electricity industry," Energy Economics, Elsevier, vol. 27(2), pages 279-304, March.
  44. Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
  45. Callao, Susana & Jarne, José I. & Wroblewski, David, 2020. "Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(4), pages 608-647.
  46. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  47. Jivas Chakravarthy & Katie E. McDermott & Roger M. White, 2021. "Are Regulators Effective at Unraveling Accounting Manipulation? Evidence from Public Utility Commissions," Management Science, INFORMS, vol. 67(7), pages 4532-4555, July.
  48. Vishal P. Baloria & Kenneth J. Klassen, 2018. "Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections," Management Science, INFORMS, vol. 64(10), pages 4893-4914, October.
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