Keywords: Political connections
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Journal Articles
Pacific Accounting Review (2025) 37 (4): 482–505.
Published: 27 May 2025
.... Accordingly, this study aims to analyze the effects of political connections and election years on cost stickiness. Political connections are predicted to increase cost stickiness because of firms’ greater reliance on the government and the presence of politicians who utilize firms’ resources to meet...
Journal Articles
Pacific Accounting Review (2023) 35 (3): 477–503.
Published: 07 April 2023
... and privileges. The indicators of social distinction this study uses are the prenominal titles of directors in Malaysian companies. As Malaysian companies are known to have directors with political connections and the prenominal titles can be intertwined with these connections, to ascertain the effects of social...
Journal Articles
Pacific Accounting Review (2017) 29 (3): 283–306.
Published: 07 August 2017
...Fang Hu; Jenny Stewart; Weiqiang Tan Purpose The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive officer (CEO). Prior literature only shows the importance of political influence...
Journal Articles
Pacific Accounting Review (2016) 28 (2): 153–179.
Published: 04 April 2016
...Samuel Jebaraj Benjamin; Mazlina Mat Zain; Effiezal Aswadi Abdul Wahab Purpose The purpose of this study is to examine the agency problem of expropriation using dividends in politically connected firms and the relevance of institutional investors in limiting this problem. The growing presence...
Journal Articles
Pacific Accounting Review (2016) 28 (1): 92–106.
Published: 01 February 2016
...Henk Berkman; Vidura Galpoththage Purpose – The purpose of this study is to use a portfolio-time-series approach to examine the impact of five important political events on the value of politically connected firms in Sri Lanka. Design/methodology/approach – This study examines five major...
Journal Articles
Pacific Accounting Review (2016) 28 (1): 16–37.
Published: 01 February 2016
..., observed in 2009, distinguish companies with high versus low implied growth rates. The independent variables were observed in 2008. The independent variables of interest capture companies’ status as being Nanyang and politically connected corporations. Findings – The results suggest...
Journal Articles
Pacific Accounting Review (2015) 27 (4): 441–465.
Published: 02 November 2015
...Chia-Ling Cheng; Chih-Shun Hsu; Fan-Hua Kung Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections...

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