Corporate Lobbying, Visibility and Accounting Conservatism

In this study, we examine the relationship between a firm's lobbying activities and financial reporting quality using a US setting where public scrutiny of corporate political activities is high. More importantly, we examine whether and how a firm's visibility shapes the relationship betwe...

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Veröffentlicht in:	Journal of business finance & accounting 2017-05, Vol.44 (5-6), p.527-557
Hauptverfasser:	Kong, Xiangting, Radhakrishnan, Suresh, Tsang, Albert
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting procedures Companies conditional conservatism Conservatism Financial reporting financial reporting quality Incentives Lobbying political activities political connection public scrutiny Scrutiny Stock exchanges Visibility
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