TY - JOUR
T1 - Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management
T2 - a review
AU - Hossain, Kazi Abul Bashar Muhammad Afzal
AU - Elmarzouky, Mahmoud
AU - Giannopoulos, George
PY - 2023/12/19
Y1 - 2023/12/19
N2 - This paper aims to review the literature on political costs and earnings management. An exhaustive search of available academic data sources identified 23 relevant articles published in various renowned journals between 1991 and 2022. The overall findings of this review suggest a list of sources of political cost and indicate a significant impact on firms' reported earnings. This study also indicates other factors like environmental disclosure, corporate governance, and political connections as moderating factors for this relationship. Our study is significant for future researchers, policymakers, potential investors and other stakeholders to understand and predict the implications of firms' behaviour and responses against any future changes in policies or regulations.
AB - This paper aims to review the literature on political costs and earnings management. An exhaustive search of available academic data sources identified 23 relevant articles published in various renowned journals between 1991 and 2022. The overall findings of this review suggest a list of sources of political cost and indicate a significant impact on firms' reported earnings. This study also indicates other factors like environmental disclosure, corporate governance, and political connections as moderating factors for this relationship. Our study is significant for future researchers, policymakers, potential investors and other stakeholders to understand and predict the implications of firms' behaviour and responses against any future changes in policies or regulations.
KW - Political cost
KW - Earnings management
KW - Environmental performance
KW - Corporate governance
KW - Systematic review
U2 - 10.1504/IJAAPE.2023.10060152
DO - 10.1504/IJAAPE.2023.10060152
M3 - Review article
SN - 1740-8008
JO - International Journal of Accounting, Auditing and Performance Evaluation
JF - International Journal of Accounting, Auditing and Performance Evaluation
ER -