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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 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. 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 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日
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Otley, D., 1994. Management control in contemporary organizations: towards a wider framework, Management Accounting Research, Anthony, R. and Govindarajan, V., 2007. Management Control Systems, Chicago, Mc-Graw-Hill IRWIN. Anthony, R. and Young, D., 1999. Management control in nonprofit organizations, Boston, Irwin McGraw-Hill. Horngren, C., Sundem, G. and Stratton, W., 2005. Introduction to Management Accounting, New Jersey, Pearson. Simons, 1995, Levers of Control, Boston: Harvard Business School Press, Chenhall, R., 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society. Maciariello, J. and Kirby, C., 1994. Management Control Systems - Using Adaptive Systems to Attain Control, New Jersey, Prentice Hall. Abernethy, M. A., and P. Brownell. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations, and Society Anderson, J. C., and D. W. Gerbing. 1988. Some methods for respecifying measurement models to obtain unidimensional construct measurement. Journal of Marketing Research . Anthony, R. N. 1965. Planning and Control Systems: A Framework for Analysis. Harvard University Press. Anthony, R. N., and V. Govindarajan. 2006. Management Control Systems, 12th edition. McGraw-Hill Irwin Inc. Aragón-Correa, J. A., V. J. García-Morales, and E. Cordón-Pozo. 2007. Leadership and organizational learning’s role on innovation and performance: Lessons from Spain. Industrial Marketing Management . Bagzzi, R. P., and Y. Yi. 1988. On the evaluation of structural equation models. Academy of Marketing Science ----------------------以上文献可以在MBA文库和维基百科查找--------------------------
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