the election, and removed immediately afterwards. The shape of the cycle is shown to depend on the periodicity of …

whether a firm's current tax strategies will be rendered less effective by election-related changes in the tax environment may … election-related changes in regulatory detection, penalties, and fines may induce a negative association between political … that firms increase their corporate tax avoidance in election years. This finding is consistent with firms exercising …

stock is less likely to crash during the election years, and is more likely to crash during the post-election period. This … electoral checks and balances, more uncertain election outcomes and pro-business incumbent governments, in industries which are …

behaviors is stronger during election years than in the non-election years, even after controlling for other firm-level and …

This study investigates movements of the stock return volatility during election periods (from one-year before an … election to one-year after the election) with the use of data from 16 countries. The main findings of this study are (1) stock … return volatility declines over time as elections approach, (2) the level of the stock return volatility during election …