In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large,...

Some corporations attempt to lessen their tax burden through active 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 temporary incentive to manage effective...

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 the forecasting task for analysts, resulting...

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 lenders are less concerned with downside default...