Can we trust the accounting discretion of firms with political money contributions? : evidence from U.S. IPOs
Antonios Kallias, Konstantinos Kallias, Song Zhang
| Year of publication: |
2022
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|---|---|
| Authors: | Kallias, Antonios ; Kallias, Konstantinos ; Zhang, Song |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 6, p. 1-26
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| Subject: | Initial public offerings | Discretionary accruals | Signaling | Political connections | IPO performance | Börsengang | Initial public offering | USA | United States | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Vertrauen | Confidence | Signalling |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2022.106999 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013471524