RAMANNA, KARTHIK; ROYCHOWDHURY, SUGATA - In: Journal of Accounting Research 48 (2010) 2, pp. 445-475
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine the accrual choices of outsourcing firms with links to U.S. congressional candidates during the 2004 elections, when corporate outsourcing was a major campaign issue. We find that politically connected firms with more extensive outsourcing activities have more...