Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Vishal P. Baloria"'
Autor:
Vishal P. Baloria
Publikováno v:
The Accounting Review. 97:45-66
Firms supply accounting conservatism in response to debt/equity contracting, litigation, political costs, and taxation demand from stakeholders. I examine whether political connections between U.S. firms and politicians moderate and/or intensify the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e648f533a4f9a7f540dd69219aafcf80
https://doi.org/10.2308/tar-2015-0263
https://doi.org/10.2308/tar-2015-0263
Publikováno v:
Contemporary Accounting Research. 36:904-933
Using corporate political spending disclosures as our empirical setting, we conduct a detailed inquiry of shareholder proposals to highlight the role of shareholder activism in the diffusion of disclosure practices. We examine a sample of 541 politic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8007453e836f5882c958956f340d160
https://doi.org/10.1111/1911-3846.12457
https://doi.org/10.1111/1911-3846.12457
Autor:
Vishal P. Baloria, Kenneth J. Klassen
Publikováno v:
Management Science. 64:4893-4914
Some corporations attempt to lessen their tax burden through involvement in the legislative process. We identify firms that contributed to congressional candidates who favor reductions in the U.S. corporate statutory tax rate. This support created a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d5cea4fe34fc85ce764f73fd7e917bf7
https://doi.org/10.1287/mnsc.2017.2842
https://doi.org/10.1287/mnsc.2017.2842
Autor:
Jonas Heese, Vishal P. Baloria
Publikováno v:
Journal of Financial Economics. 129:184-202
The media can impose reputational costs on firms because of its important role as an information intermediary and its ability to negatively slant coverage. We exploit a quasi-natural experiment that holds constant the information event across firms b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fbf248b8b13c55d7c6e258b0b7d18b14
https://doi.org/10.1016/j.jfineco.2018.04.004
https://doi.org/10.1016/j.jfineco.2018.04.004
Publikováno v:
Contemporary Accounting Research. 34:1305-1339
We evaluate the net costs and benefits of the whistleblower (WB) provisions adopted under the Dodd-Frank Reform Act of 2010 by examining investor responses to events related to the proposed regulations. We focus our main analysis on a sample of firms
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e0b35a642662aeba411868773d80a55e
https://doi.org/10.1111/1911-3846.12309
https://doi.org/10.1111/1911-3846.12309
Autor:
Vishal P. Baloria
Publikováno v:
Journal of Business Ethics. 142:221-224
The history of the public accounting profession is filled with perceived crises in professionalism. Baudot et al. (An examination of the U.S. public accounting profession’s public interest discourse and actions in federal policy making, 2015) focus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1448a04eceb79d262e3651c489bc40a
https://doi.org/10.1007/s10551-016-3143-5
https://doi.org/10.1007/s10551-016-3143-5
Autor:
Vishal P. Baloria
Publikováno v:
SSRN Electronic Journal.
I examine the association between politician ownership and accounting conservatism for a sample of S&P 1500 firms between 2005 and 2011. The contracting explanation predicts that politician owned firms adopt less conservative accounting because lende
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aff9b85d3a6f19ec4b16b1a5520c5241
https://doi.org/10.2139/ssrn.2374036
https://doi.org/10.2139/ssrn.2374036
Autor:
Vishal P. Baloria, Kaleab Mamo
Publikováno v:
SSRN Electronic Journal.
Motivated by recent high-profile instances of policy uncertainty in the U.S., this study examines whether policy uncertainty affects the forecasting performance of financial analysts. We conjecture that policy uncertainty increases the complexity of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c3826ed7fae81c40ae82548431e31143
https://doi.org/10.2139/ssrn.2533049
https://doi.org/10.2139/ssrn.2533049
Publikováno v:
SSRN Electronic Journal.
Using corporate political spending disclosures as our empirical setting, we conduct a detailed inquiry of shareholder proposals to highlight the role of shareholder activism in the diffusion of disclosure practices. We examine a sample of 541 politic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35a48fada4a23b447b928c6067065866
https://doi.org/10.2139/ssrn.2079131
https://doi.org/10.2139/ssrn.2079131