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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Bibliographic Details
Main Author: Zhang, Jin
Other Authors: Zhang Huai
Format: Thesis
Language:English
Published: 2017
Subjects:
Online Access:http://hdl.handle.net/10356/72893