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Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 %20for%20RD_02_pdf Accounting information as political currency* Karthik Ramanna Harvard Business School du and Sugata Roychowdhury MIT Sloan School of Management du This draft: March 31, 2008 Abstract: We test whether accounting can be used as political Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied -pdf 哈佛商学院2008年3月31日

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Collins, D W, Kothari, S P, 1989, “An Analysis of Intertemporal and Cross-SectionalDeterminants of Earnings ResponseCoefficients”, journal of Accounting & Economics, 143-1812Holthausen RW, Leftwich RW, 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting andMonitoring”, journal of Accounting & Economics, August,pp77-117

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