Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management - A review

Kazi Abul Bashar Muhammad Afzal Hossain; Mahmoud  Elmarzouky; George Giannopoulos

doi:10.1504/IJAAPE.2023.10060152

Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management - A review

Kazi Abul Bashar Muhammad Afzal Hossain^*, Mahmoud Elmarzouky, George Giannopoulos

^*Corresponding author for this work

School of Accounting, Economics and Finance

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English
Journal	International Journal of Accounting, Auditing and Performance Evaluation
DOIs	https://doi.org/10.1504/IJAAPE.2023.10060152
Publication status	Accepted for publication - 12 Sept 2023

Keywords

Political cost
Earnings management
Environmental performance
Corporate governance
Systematic review

Access to Document

10.1504/IJAAPE.2023.10060152

Cite this

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title = "Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management - A review",

abstract = "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. ",

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