Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing

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Ebrahimi Seyyed Kazem; BAHRAMINASAB ALI; Sajjadi Nasab Hossein

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2020 | Volume:10 | Issue:4 (39) Page(s): 89-119

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Information Journal Paper

Title

Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing

Author(s)

Ebrahimi Seyyed Kazem | BAHRAMINASAB ALI | Sajjadi Nasab Hossein | Issue Writer Certificate

Keywords

Investment EfficiencyQ1

Accounting ConservatismQ2

Political ConnectionsQ1

Cost of FinancingQ1

Abstract

Objective: This study aimed to examine the effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing in the companies listed in the Tehran Stock Exchange during the period 2013 to 2017. Method: Data was collected using document mining method and referring to the databases, and data analysis method was inferential. Eviews software was used to provide estimates for the concerning variables. The panel data model was used to test the research hypotheses. Results: The findings of the research indicated that Political Connections in the the companies have negative and significant effects on Accounting Conservatism, and have negative and significant effects on Cost of Financing. Also, according to the research findings, company's Political Connections do not have significant impacts on capital efficiency. Conclusion: As the debt ratio of corporation increases, the level of conservatism decreases. This means that companies that have Political Connections are less conservative than other companies.

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APA: Copy

Ebrahimi, Seyyed Kazem, BAHRAMINASAB, ALI, & Sajjadi Nasab, Hossein. (2020). Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(4 (39) ), 89-119. SID. https://sid.ir/paper/163529/en

Vancouver: Copy

Ebrahimi Seyyed Kazem, BAHRAMINASAB ALI, Sajjadi Nasab Hossein. Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2020;10(4 (39) ):89-119. Available from: https://sid.ir/paper/163529/en

IEEE: Copy

Seyyed Kazem Ebrahimi, ALI BAHRAMINASAB, and Hossein Sajjadi Nasab, “Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 4 (39) , pp. 89–119, 2020, [Online]. Available: https://sid.ir/paper/163529/en

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