Political corruption and accounting choices

• المؤلفون الرئيسيون: Zhang, Huai, Zhang, Jin
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2022
• الموضوعات: Business::Accounting; Accounting Choices; Political Corruption
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/162885
• المؤسسة: Nanyang Technological University

We examine how political corruption affects firms’ accounting choices. We hypothesize and find that firms headquartered in corrupt districts manipulate earnings downwards, relative to firms headquartered elsewhere. Our finding is robust to alternative corruption measures, alternative discretionary a...