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Journal Articles
Review of Accounting and Finance (2021) 20 (2): 121–142.
Published: 10 June 2021
...), and the intermediate values show neutral political views. Following Hutton et al. (2015) , I categorize the corporate political culture into three groups based on a firm’s PCI score: Democratic (PCI ≤ 1), neutral (2 ≤ PCI ≤ 4) and Republican (PCI ≥ 5). Corporate bank loan contracts Local political...

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