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Auditor lobbying on accounting standards
Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...
Persistent link: https://www.econbiz.de/10010484998
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Behavioral determinants of proclaimed support for environment protection policies
Kauder, Björn; Potrafke, Niklas; Ursprung, Heinrich W. - 2016
protection policies depends on socio-cultural factors and political ideology. Unlike most related studies for other countries, we …, we find that some of the respondents' psychological traits are not filtered through their political ideology but directly …
Persistent link: https://www.econbiz.de/10011502551
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A model of ideological thinking
Le Yaouanq, Yves - 2018
This paper develops a theory in which heterogeneity in political preferences produces a partisan disagreement about … voters' intrinsic preferences or because of rigidities in the political process. The theory predicts that providing mixed …
Persistent link: https://www.econbiz.de/10011899691
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Behavioral determinants of proclaimed support for environment protection policies
Kauder, Björn; Potrafke, Niklas; Ursprung, Heinrich W. - 2018
protection policies depends on socio-cultural factors and political ideology. Unlike most related studies for other countries, we …, we find that some of the respondents' psychological traits are not filtered through their political ideology but directly …
Persistent link: https://www.econbiz.de/10011794055
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Managing bank liquidity hoarding during uncertain times : the role of board gender diversity
Davydov, Denis; Garanina, Tatiana; Weill, Laurent - 2022
This paper examines the effect of executive board gender diversity on the relationship between economic policy uncertainty (EPU) and bank liquidity hoarding (LH). We focus on the Russian banking sector, which, relative to most of the world, has a high share of women on bank executive boards....
Persistent link: https://www.econbiz.de/10013417492
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Essays in applied microeconomics
Bühler, Benno - 2011
Persistent link: https://www.econbiz.de/10009125750
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Winners and losers of early elections : on the welfare implications of political blockades and early elections
Bierbrauer, Felix; Mechtenberg, Lydia - 2008
We develop a dynamic model of political competition. Each party has a policymotivated ideological wing and an office-motivated opportunistic wing. A blockade arises if inner-party conflict stops policy implementation. We use this model to study whether early elections should be used to overcome...
Persistent link: https://www.econbiz.de/10003935643
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The size and scope of government in the US states : does party ideology matter?
Bjørnskov, Christian; Potrafke, Niklas - 2013
We investigate empirically how party ideology influences size and scope of government as measured by the size of … differences in Democratic and Republican Party ideology. We distinguish between three types of divided government: overall divided … deregulating labor markets. We find that ideology-induced policies were counteracted under overall divided government and proposal …
Persistent link: https://www.econbiz.de/10009743769
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The efficacy and efforts of interest groups in post elections policy formation
Epstein, Gil S.; Mealem, Yosef; Nitsan, Shemuʾel - 2012
weighted by power. Our second result clarifies how the success of an interest group hinges on the dominance of its ideology in …
Persistent link: https://www.econbiz.de/10009675135
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The efficacy and efforts of interest groups in post elections policy formation
Epstein, Gil S.; Mealem, Yosef; Nitsan, Shemuʾel - 2012
weighted by power. Our second result clarifies how the success of an interest group hinges on the dominance of its ideology in …
Persistent link: https://www.econbiz.de/10009683353