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 |
|---|---|
| Pages (from-to) | 577-602 |
| Journal | International Journal of Accounting, Auditing and Performance Evaluation |
| Volume | 21 |
| Issue number | 3-4 |
| DOIs | |
| Publication status | Published - 2 Sept 2025 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 12 Responsible Consumption and Production
Keywords
- Political cost
- Earnings management
- Environmental performance
- Corporate governance
- Systematic review
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