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Discussion of Elections and Discretionary Accruals: Evidence from 2004

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  • WAYNE GUAY

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  • 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.
    • Handle: RePEc:bla:joares:v:48:y:2010:i:2:p:477-487
    DOI: 10.1111/j.1475-679X.2010.00374.x
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    References listed on IDEAS

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    1. Milyo, Jeffrey & Primo, David & Groseclose, Timothy, 2000. "Corporate PAC Campaign Contributions in Perspective," Business and Politics, Cambridge University Press, vol. 2(1), pages 75-88, April.
    2. Mara Faccio, 2006. "Politically Connected Firms," American Economic Review, American Economic Association, vol. 96(1), pages 369-386, March.
    3. Karthik Ramanna & Sugata Roychowdhury, 2010. "Elections and Discretionary Accruals: Evidence from 2004," Journal of Accounting Research, Wiley Blackwell, vol. 48(2), pages 445-475, May.
    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. MARA FACCIO & RONALD W. MASULIS & JOHN J. McCONNELL, 2006. "Political Connections and Corporate Bailouts," Journal of Finance, American Finance Association, vol. 61(6), pages 2597-2635, December.
    6. Raymond Fisman, 2001. "Estimating the Value of Political Connections," American Economic Review, American Economic Association, vol. 91(4), pages 1095-1102, September.
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    Cited by:

    1. 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.
    2. 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.
    3. Xiaodong Zhu & Rongrong Gu & Bingbing Wu & Shunsuke Managi, 2017. "Does Hazy Weather Influence Earnings Management of Heavy-Polluting Enterprises? A Chinese Empirical Study from the Perspective of Negative Social Concerns," Sustainability, MDPI, vol. 9(12), pages 1-15, December.

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