Political connections and voluntary disclosure: Evidence from around the world

Cited 9 time in webofscience Cited 0 time in scopus
  • Hit : 96
  • Download : 0
DC FieldValueLanguage
dc.contributor.authorHung, Mingyiko
dc.contributor.authorKim, Yongtaeko
dc.contributor.authorLi, Siqiko
dc.date.accessioned2018-07-24T02:41:00Z-
dc.date.available2018-07-24T02:41:00Z-
dc.date.created2018-07-12-
dc.date.created2018-07-12-
dc.date.issued2018-04-
dc.identifier.citationJOURNAL OF INTERNATIONAL BUSINESS STUDIES, v.49, no.3, pp.272 - 302-
dc.identifier.issn0047-2506-
dc.identifier.urihttp://hdl.handle.net/10203/244328-
dc.description.abstractMotivated by the international business literature that examines the interactions between political forces and business environments, we investigate whether and how political connections affect managers' voluntary disclosure choices. We show that compared to non-connected firms, connected firms issue fewer management earnings forecasts. In addition, relative to non-connected firms, connected firms have a greater increase in the frequency of management forecasts subsequent to the elections that damage their political ties. Further analyses suggest that lack of capital market incentives, reduced litigation risk, and lower proprietary costs shape politically connected firms' unique voluntary disclosure choices.-
dc.languageEnglish-
dc.publisherPALGRAVE MACMILLAN LTD-
dc.subjectMANAGEMENT EARNINGS FORECASTS-
dc.subjectDISCRETIONARY ACCRUALS-
dc.subjectCORPORATE TRANSPARENCY-
dc.subjectINFORMATION ASYMMETRY-
dc.subjectLISTED FIRMS-
dc.subjectCORRUPTION-
dc.subjectCOST-
dc.subjectLITIGATION-
dc.subjectGOVERNANCE-
dc.subjectOWNERSHIP-
dc.titlePolitical connections and voluntary disclosure: Evidence from around the world-
dc.typeArticle-
dc.identifier.wosid000429377400002-
dc.identifier.scopusid2-s2.0-85040998312-
dc.type.rimsART-
dc.citation.volume49-
dc.citation.issue3-
dc.citation.beginningpage272-
dc.citation.endingpage302-
dc.citation.publicationnameJOURNAL OF INTERNATIONAL BUSINESS STUDIES-
dc.identifier.doi10.1057/s41267-017-0139-z-
dc.contributor.localauthorKim, Yongtae-
dc.contributor.nonIdAuthorHung, Mingyi-
dc.contributor.nonIdAuthorLi, Siqi-
dc.description.isOpenAccessN-
dc.type.journalArticleArticle-
dc.subject.keywordAuthorcross-country study-
dc.subject.keywordAuthordisclosure theories-
dc.subject.keywordAuthorpolitical connections-
dc.subject.keywordAuthorvoluntary disclosure-
dc.subject.keywordPlusMANAGEMENT EARNINGS FORECASTS-
dc.subject.keywordPlusDISCRETIONARY ACCRUALS-
dc.subject.keywordPlusCORPORATE TRANSPARENCY-
dc.subject.keywordPlusINFORMATION ASYMMETRY-
dc.subject.keywordPlusLISTED FIRMS-
dc.subject.keywordPlusCORRUPTION-
dc.subject.keywordPlusCOST-
dc.subject.keywordPlusLITIGATION-
dc.subject.keywordPlusGOVERNANCE-
dc.subject.keywordPlusOWNERSHIP-
Appears in Collection
MT-Journal Papers(저널논문)
Files in This Item
There are no files associated with this item.
This item is cited by other documents in WoS
⊙ Detail Information in WoSⓡ Click to see webofscience_button
⊙ Cited 9 items in WoS Click to see citing articles in records_button

qr_code

  • mendeley

    citeulike


rss_1.0 rss_2.0 atom_1.0