메뉴 건너뛰기




Volumn 46, Issue 6, 2011, Pages 1865-1891

Corporate lobbying and fraud detection

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84857285002     PISSN: 00221090     EISSN: 17566916     Source Type: Journal    
DOI: 10.1017/S0022109011000457     Document Type: Article
Times cited : (361)

References (35)
  • 2
    • 30344469920 scopus 로고    scopus 로고
    • Corporate governance and accounting scandals
    • Agrawal, A., and S. Chadha. "Corporate Governance and Accounting Scandals." Journal of Law and Economics, 48 (2005), 371-406.
    • (2005) Journal of Law and Economics , vol.48 , pp. 371-406
    • Agrawal, A.1    Chadha, S.2
  • 3
    • 0001330687 scopus 로고    scopus 로고
    • Do some outside directors play a political role?
    • Agrawal, A., and C. R. Knoeber. "Do Some Outside Directors Play a Political Role?" Journal of Law and Economics, 44 (2001), 179-198.
    • (2001) Journal of Law and Economics , vol.44 , pp. 179-198
    • Agrawal, A.1    Knoeber, C.R.2
  • 4
    • 0040079633 scopus 로고    scopus 로고
    • Review of grossman and helpman's special interest politics
    • Baron, D. P. "Review of Grossman and Helpman's Special Interest Politics." Journal of Economic Literature, 40 (2002), 1221-1229.
    • (2002) Journal of Economic Literature , vol.40 , pp. 1221-1229
    • Baron, D.P.1
  • 5
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relation between the board of director composition and financial statement fraud
    • Beasley, M. S. "An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud." Accounting Review, 71 (1996), 443-465.
    • (1996) Accounting Review , vol.71 , pp. 443-465
    • Beasley, M.S.1
  • 6
    • 29244483408 scopus 로고    scopus 로고
    • The impact of performance-based compensation on misreporting
    • Burns, N., and S. Kedia. "The Impact of Performance-Based Compensation on Misreporting." Journal of Financial Economics, 79 (2006), 35-67.
    • (2006) Journal of Financial Economics , vol.79 , pp. 35-67
    • Burns, N.1    Kedia, S.2
  • 7
    • 46049105914 scopus 로고    scopus 로고
    • Political connections and preferential access to finance: The role of campaign contributions
    • Claessens, S.; E. Feijen; and L. Laeven. "Political Connections and Preferential Access to Finance: The Role of Campaign Contributions." Journal of Financial Economics, 88 (2008), 554-580.
    • (2008) Journal of Financial Economics , vol.88 , pp. 554-580
    • Claessens, S.1    Feijen, E.2    Laeven, L.3
  • 8
    • 77952563031 scopus 로고    scopus 로고
    • Corporate political contributions and stock returns
    • Cooper, M. J.; H. Gulen; and A. V. Ovtchinnikov. "Corporate Political Contributions and Stock Returns." Journal of Finance, 65 (2010), 687-724.
    • (2010) Journal of Finance , vol.65 , pp. 687-724
    • Cooper, M.J.1    Gulen, H.2    Ovtchinnikov, A.V.3
  • 9
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Dechow, P. M.; R. G. Sloan; and A. P. Sweeney. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC." Contemporary Accounting Research, 13 (1996), 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 10
    • 77957166379 scopus 로고    scopus 로고
    • Who blows the whistle on corporate fraud?
    • Dyck, A.; A. Morse; and L. Zingales. "Who Blows the Whistle on Corporate Fraud?" Journal of Finance, 65 (2010), 2213-2253.
    • (2010) Journal of Finance , vol.65 , pp. 2213-2253
    • Dyck, A.1    Morse, A.2    Zingales, L.3
  • 11
    • 34547662432 scopus 로고    scopus 로고
    • Why do corporate managers misstate financial statements? the role of option compensation and other factors
    • Efendi, J.; A. Srivastava; and E. P. Swanson. "Why Do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors." Journal of Financial Economics, 85 (2007), 667-708.
    • (2007) Journal of Financial Economics , vol.85 , pp. 667-708
    • Efendi, J.1    Srivastava, A.2    Swanson, E.P.3
  • 12
    • 33749245823 scopus 로고    scopus 로고
    • Political connections and corporate bailouts
    • Faccio, M.; R. W. Masulis; and J. J. McConnell. "Political Connections and Corporate Bailouts." Journal of Finance, 61 (2006), 2597-2635.
    • (2006) Journal of Finance , vol.61 , pp. 2597-2635
    • Faccio, M.1    Masulis, R.W.2    McConnell, J.J.3
  • 14
    • 34247262521 scopus 로고    scopus 로고
    • Politically connected CEOs, corporate governance and post-ipo performance of China's partially privatized firms
    • Fan, J. P. H.; T. J. Wong; and T. Zhang. "Politically Connected CEOs, Corporate Governance and Post-IPO Performance of China's Partially Privatized Firms." Journal of Financial Economics, 84 (2007), 330-357.
    • (2007) Journal of Financial Economics , vol.84 , pp. 330-357
    • Fan, J.P.H.1    Wong, T.J.2    Zhang, T.3
  • 15
    • 0001609111 scopus 로고    scopus 로고
    • Estimating the value of political connections
    • Fisman, R. "Estimating the Value of Political Connections." American Economic Review, 91 (2001), 1095-1102.
    • (2001) American Economic Review , vol.91 , pp. 1095-1102
    • Fisman, R.1
  • 16
    • 8644242295 scopus 로고    scopus 로고
    • What do we know about audit quality?
    • Francis, J. R. "What Do We Know about Audit Quality?" British Accounting Review, 34 (2004), 345-368.
    • (2004) British Accounting Review , vol.34 , pp. 345-368
    • Francis, J.R.1
  • 17
    • 53649108671 scopus 로고    scopus 로고
    • Shareholder-initiated class action lawsuits: Shareholder wealth effects and industry spillovers
    • Gande, A., and C. M. Lewis. "Shareholder-Initiated Class Action Lawsuits: Shareholder Wealth Effects and Industry Spillovers." Journal of Financial and Quantitative Analysis, 44 (2009), 823-850.
    • (2009) Journal of Financial and Quantitative Analysis , vol.44 , pp. 823-850
    • Gande, A.1    Lewis, C.M.2
  • 18
    • 84857342016 scopus 로고    scopus 로고
    • Financial misrepresentation and its impact on rivals
    • forthcoming
    • Goldman, E.; U. Peyer; and I. Stefanescu. "Financial Misrepresentation and Its Impact on Rivals." Financial Management, forthcoming (2011).
    • (2011) Financial Management
    • Goldman, E.1    Peyer, U.2    Stefanescu, I.3
  • 21
    • 0037292733 scopus 로고    scopus 로고
    • Cronyism and capital controls: Evidence from Malaysia
    • Johnson, S., and T. Mitton. "Cronyism and Capital Controls: Evidence from Malaysia." Journal of Financial Economics, 67 (2003), 351-382.
    • (2003) Journal of Financial Economics , vol.67 , pp. 351-382
    • Johnson, S.1    Mitton, T.2
  • 22
    • 58449129115 scopus 로고    scopus 로고
    • Managerial incentives and corporate fraud: The sources of incentives matter
    • Johnson, S. A.; H. E. Ryan Jr.; and Y. S. Tian. "Managerial Incentives and Corporate Fraud: the Sources of Incentives Matter." Review of Finance, 13 (2009), 115-145.
    • (2009) Review of Finance , vol.13 , pp. 115-145
    • Johnson, S.A.1    Ryan Jr., H.E.2    Tian, Y.S.3
  • 24
    • 0032746448 scopus 로고    scopus 로고
    • Defense procurement fraud, penalties, and contractor influence
    • Karpoff, J. M.; D. S. Lee; and V. P. Vendrzyk. "Defense Procurement Fraud, Penalties, and Contractor Influence." Journal of Political Economy, 107 (1999), 809-842.
    • (1999) Journal of Political Economy , vol.107 , pp. 809-842
    • Karpoff, J.M.1    Lee, D.S.2    Vendrzyk, V.P.3
  • 25
    • 59049088346 scopus 로고    scopus 로고
    • The economics of fraudulent accounting
    • Kedia, S., and T. Philippon. "The Economics of Fraudulent Accounting." Review of Financial Studies, 22 (2009), 2169-2199.
    • (2009) Review of Financial Studies , vol.22 , pp. 2169-2199
    • Kedia, S.1    Philippon, T.2
  • 26
    • 31444435396 scopus 로고    scopus 로고
    • Do lenders favor politically connected firms? Rent provision in an emerging financial market
    • Khwaja, A. I., and A. Mian. "Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market." Quarterly Journal of Economics, 120 (2005), 1371-1411.
    • (2005) Quarterly Journal of Economics , vol.120 , pp. 1371-1411
    • Khwaja, A.I.1    Mian, A.2
  • 28
    • 0007027397 scopus 로고    scopus 로고
    • Corporate PAC campaign contributions in perspective
    • Milyo, J.; D. Primo; and T. Groseclose. "Corporate PAC Campaign Contributions in Perspective." Business and Politics, 2 (2000), 75-88.
    • (2000) Business and Politics , vol.2 , pp. 75-88
    • Milyo, J.1    Primo, D.2    Groseclose, T.3
  • 29
    • 1342301282 scopus 로고    scopus 로고
    • The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements
    • Palmrose, Z.-V., and S. Scholz. "The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements." Contemporary Accounting Research, 21 (2004), 139-180.
    • (2004) Contemporary Accounting Research , vol.21 , pp. 139-180
    • Palmrose, Z.-V.1    Scholz, S.2
  • 30
    • 44849110073 scopus 로고    scopus 로고
    • Executive pay and shareholder litigation
    • Peng, L., and A. Röell. "Executive Pay and Shareholder Litigation." Review of Finance, 12 (2008), 141-184.
    • (2008) Review of Finance , vol.12 , pp. 141-184
    • Peng, L.1    Röell, A.2
  • 31
    • 84934562909 scopus 로고
    • A dead senator tells no lies: Seniority and the distribution of federal benefits
    • Roberts, B. E. "A Dead Senator Tells No Lies: Seniority and the Distribution of Federal Benefits." American Journal of Political Science, 38 (1990), 31-58.
    • (1990) American Journal of Political Science , vol.38 , pp. 31-58
    • Roberts, B.E.1
  • 32
    • 84857342019 scopus 로고    scopus 로고
    • Investment, shareholder monitoring and the economics of corporate securities fraud
    • Wang, T. "Investment, Shareholder Monitoring and the Economics of Corporate Securities Fraud." Working Paper, University of Minnesota (2009).
    • (2009) Working Paper, University of Minnesota
    • Wang, T.1
  • 33
    • 78249268247 scopus 로고    scopus 로고
    • Corporate fraud and business conditions: Evidence from IPOs
    • Wang, T. Y.; A.Winton; and X. Yu. "Corporate Fraud and Business Conditions: Evidence from IPOs." Journal of Finance, 65 (2010), 2255-2292.
    • (2010) Journal of Finance , vol.65 , pp. 2255-2292
    • Wang, T.Y.1    Winton, A.2    Yu, X.3
  • 34
    • 84973991348 scopus 로고
    • PACs, contributions, and roll calls: An organizational perspective
    • Wright, J. R. "PACs, Contributions, and Roll Calls: An Organizational Perspective." American Political Science Review, 79 (1985), 400-414.
    • (1985) American Political Science Review , vol.79 , pp. 400-414
    • Wright, J.R.1
  • 35
    • 43849111550 scopus 로고    scopus 로고
    • Analyst coverage and earnings management
    • Yu, F. "Analyst Coverage and Earnings Management." Journal of Financial Economics, 88 (2008), 245-271.
    • (2008) Journal of Financial Economics , vol.88 , pp. 245-271
    • Yu, F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.