Political corruption and corporate earnings management
Using U.S. Department of Justice data on political corruption convictions, I examine how political corruption affects firms’ earnings management. I find that companies headquartered in more corrupt states manipulate earnings downwards. The findings are robust to six alternative corruption measures,...
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Format: | Thesis |
Language: | English |
Published: |
2017
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Online Access: | http://hdl.handle.net/10356/72893 |