We thank William Baber, Richard Frankel, Wayne Guay (the discussant), Paul Healy, S. P. Kothari, Krishna Palepu, Douglas Skinner (the editor), Rodrigo Verdi, Ross Watts, an anonymous referee, and seminar participants at Georgetown University, the 2009 Journal of Accounting Research Conference, and Massachusetts Institute of Technology for helpful comments; Harvard University and Massachusetts Institute of Technology for financial support; and the division of research at Harvard Business School for research assistance. Any errors are our responsibility. This paper was previously circulated under the title: “Accounting Information as Political Currency.”
Elections and Discretionary Accruals: Evidence from 2004
Article first published online: 28 JAN 2010
©, University of Chicago on behalf of the Accounting Research Center, 2010
Journal of Accounting Research
Volume 48, Issue 2, pages 445–475, May 2010
How to Cite
RAMANNA, K. and ROYCHOWDHURY, S. (2010), Elections and Discretionary Accruals: Evidence from 2004. Journal of Accounting Research, 48: 445–475. doi: 10.1111/j.1475-679X.2010.00373.x
- Issue published online: 16 MAR 2010
- Article first published online: 28 JAN 2010
- Received 31 March 2008; accepted 9 December 2009
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