haku: @indexterm cable television / yhteensä: 54
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| Tekijä: | Key, K. G. |
| Otsikko: | Political cost incentives for earnings management in the cable television industry |
| Lehti: | Journal of Accounting & Economics
1997 : NOV, VOL. 23:3, p. 309-337 |
| Asiasana: | CABLE TELEVISION INDUSTRIES POLITICS CHANGE COSTS EARNINGS |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the cable television industry during periods of Congressional scrutiny, testing political costs theory. Earnings management is measured using discretionary accruals and data are consistent with managerial incentives to mitigate the effects of political scrutiny and potential industry regulation, also within-sample comparisons of firms are used. Companies for which proposed regulations are expected to be harmful have greater income-decreasing accruals,for some tests, firms for which cable television operations are more important have greater income-decreasing accruals. |
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