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Keywords: Political connections
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Journal Articles
Economic policy uncertainty and cost rigidity: the moderating effects of government contracts and political connections
Available to Purchase
Journal of Applied Accounting Research (2024) 25 (5): 1120–1145.
Published: 12 December 2023
... of government customers and political connections using the subsampling method. Findings This study finds that increases in EPU leads to higher cost rigidity, suggesting that managers tend to look ahead and make an ex ante commitment to invest more in fixed costs to avoid congestion costs...
Journal Articles
Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (1): 170–198.
Published: 31 May 2022
.... Originality/value The role of BGD in dividend policy decisions of politically connected firms remained unexplored. This study is the first to unveil the role of female directors in dividend payout decisions of PEFs and non- PEFs. In addition, this research further contributes to the literature by exploring...
