How does accounting fit into a firm’s political strategy?

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

Halbert White · Econometrica · 1980 · 25.8K citations

Empirical Finance, Econometric Model, Volatility Modeling +13

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Patricia Dechow, Douglas J. Skinner · Accounting Horizons · 2000 · 1.6K citations

Auditing, Earnings Management, Accounting Academics +13

Empirical research on accounting choice

Thomas D. Fields, Thomas Z. Lys, Linda Vincent · Journal of Accounting and Economics · 2001 · 1.5K citations

Accounting Choice, Accounting, Accounting Policy +3

Bureaucratic Discretion or Congressional Control? Regulatory Policymaking by the Federal Trade Commission

Barry R. Weingast, Mark J. Moran · Journal of Political Economy · 1983 · 1.5K citations

Trade, Federal Trade Commission, International Regulation +18

Corporate Political Strategy Formulation: A Model of Approach, Participation, and Strategy Decisions

Amy J. Hillman, Michael A. Hitt · Academy of Management Review · 1999 · 1.2K citations

Political Process, Political Behavior, Corporate Political Activity +23