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Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities

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  • LAURENCE VAN LENT

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  • Laurence Van Lent, 2012. "Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 477-494, May.
    • Handle: RePEc:bla:joares:v:50:y:2012:i:2:p:477-494
    DOI: 10.1111/j.1475-679X.2012.00446.x
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    4. Andrei Shleifer & Robert W. Vishny, 1994. "Politicians and Firms," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(4), pages 995-1025.
    5. Matz Dahlberg & Eva Mörk, 2011. "Is There an Election Cycle in Public Employment? Separating Time Effects from Election Year Effects," CESifo Economic Studies, CESifo Group, vol. 57(3), pages 480-498, September.
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    8. Wayne Guay, 2010. "Discussion of Elections and Discretionary Accruals: Evidence from 2004," Journal of Accounting Research, Wiley Blackwell, vol. 48(2), pages 477-487, May.
    9. Chaney, Paul K. & Faccio, Mara & Parsley, David, 2011. "The quality of accounting information in politically connected firms," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 58-76, February.
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    11. S.P. Kothari & Karthik Ramanna & Douglas J. Skinner, 2009. "Implications for GAAP from an Analysis of Positive Research in Accounting," Harvard Business School Working Papers 09-137, Harvard Business School, revised Sep 2010.
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    14. James E. Alt & David Dreyer Lassen & Shanna Rose, 2006. "The Causes of Fiscal Transparency: Evidence from the American States," EPRU Working Paper Series 06-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
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    18. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
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    24. James E. Alt & David Dreyer Lassen, 2006. "Transparency, Political Polarization, and Political Budget Cycles in OECD Countries," American Journal of Political Science, John Wiley & Sons, vol. 50(3), pages 530-550, July.
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    27. James E. Alt & David Dreyer Lassen & Shanna Rose, 2006. "The Causes of Fiscal Transparency: Evidence from the U.S. States," IMF Staff Papers, Palgrave Macmillan, vol. 53(si), pages 1-2.
    28. Folke, Olle & Hirano, Shigeo & Snyder, James M., 2011. "Patronage and Elections in U.S. States," American Political Science Review, Cambridge University Press, vol. 105(3), pages 567-585, August.
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    Cited by:

    1. Dai, Lili & Ngo, Phong T. H., 2013. "Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle," MPRA Paper 43606, University Library of Munich, Germany.
    2. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.

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