Construct · 1 fields · 1 citations

political cost hypothesis: a standalone construct

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Financial accounting

the prediction that large, visible firms choose income-decreasing accounting methods to reduce regulatory and political scrutiny.

In financial accounting, political cost hypothesis refers to the prediction that large, visible firms choose income-decreasing accounting methods to reduce regulatory and political scrutiny. This meaning comes from Zmijewski (1981) in Journal of Accounting and Economics.[1]

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Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs hypothesis2 fields · 2 citationsjingle · one word, two constructs prediction3 fields · 4 citationsjingle · one word, three constructs

References

Zmijewski, M. E., & Hagerman, R. L. (1981). An income strategy approach to the positive theory of accounting standard setting/choice. Journal of Accounting and Economics, 3(2), 129-149. https://doi.org/10.1016/0165-4101(81)90010-0

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