Ben Rejeb Attia, Mouna; Lassoued, Naima; Attia, Anis - In: Journal of Accounting in Emerging Economies 6 (2016) 4, pp. 388-407
Purpose The purpose of this paper is to test the political costs hypothesis in emerging economies characterized by interventionist governments and weak protection of property rights. The paper uses executives’ political connection and state control to measure firms’ political costs....