Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review

Kazi Abul Bashar Muhammad Afzal Hossain, Mahmoud Elmarzouky and George Giannopoulos

International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 3/4, 577-602

Abstract: This paper aims to review the literature on political costs and earnings management. An exhaustive search of available academic data sources identified 23 relevant papers published in various renowned journals between 1991 and 2022. The overall findings of this review suggest a list of sources of political cost and indicate a significant impact on firms' reported earnings. This study also indicates other factors like environmental disclosure, corporate governance, and political connections as moderating factors for this relationship. Our study is significant for future researchers, policymakers, potential investors and other stakeholders to understand and predict the implications of firms' behaviour and responses against any future changes in policies or regulations.

Keywords: political cost; earnings management; environmental performance; corporate governance; systematic review. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=148307 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:577-602

Access Statistics for this article

More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().