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

Kazi Abul Bashar Muhammad Afzal Hossain et al.

International Journal of Accounting, Auditing and Performance Evaluation2025https://doi.org/10.1504/ijaape.2025.148307article
AJG 2ABDC C
Weight
0.37

What the paper says

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.

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https://doi.org/https://doi.org/10.1504/ijaape.2025.148307

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@article{kazi2025,
  title        = {{Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review}},
  author       = {Kazi Abul Bashar Muhammad Afzal Hossain et al.},
  journal      = {International Journal of Accounting, Auditing and Performance Evaluation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijaape.2025.148307},
}

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

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.