Earnings management in response to regulatory price review. A case study of the political cost hypothesis in the water and electricity sectors in England and Wales.
According to political cost hypothesis, government would implement stronger regulation on larger-scale enterprises and make them bear a higher tax burden
This paper examines the relationship between effective tax rates and firm size. The political cost hypothesis suggests that the very largest firms would face higher effective tax rates, while the political power hypothesis suggests that larger firms are better able to lobby government and reduce their effective tax rate.
The Three Hypotheses of Positive Accounting Theory. Political cost hypothesis • The greater the political costs faced by the firm,
olitical costs - are costs that groups external to the firm might be able to impose on the firm as a result of political actionsfor example if a firm.
Patten’s results as consistent with the political cost hypothesis. If positive accounting theory is to be rejected as a basis for explaining why firms are making social
Journal of Political Sciences and Public Affairs discusses the latest research innovations and important developments in this field.
nowledge in this area of study led to the hypothesis that political cost forgone). As a result, political POLITICAL ENVIRONMENT ON BUSINESS PERFORMANCE OF
Positive Accounting Theory. The political cost hypothesis” The bonus plan hypothesis assumes that managers with bouns plan as more likely to use accounting
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