Although significant scholarship has been devoted to the study of corporate political activity,
contradictory messages emerge regarding its impact on public policy outcomes and firm …

In this paper, we investigate the influence of CEO political orientation on corporate lobbying
efforts. Specifically, we study whether CEO political ideology, in terms of manager-level …

Regulatory oversight that affects the firm's product-market environment continues to
increase. Political management capital (PMC) describes firm expenditure committed to …

Greater political pressure to improve corporate environmental performance and mitigate
climate change impact leads firms to operate under greater political risk and uncertainty …

The antitrust laws, as they are presently interpreted, are incapable of blocking most of the
very largest corporate mergers. They successfully blocked only three of the seventy-eight …

Abstract Following the Supreme Court decision in the Citizens United v. Federal Election
Commission case of 2010, which removed restrictions in relation to firms' political spending …

We find evidence suggesting that corporate lobbying for tax purposes over the period 1999–
2009 is one method by which firms managed corporate taxes. Furthermore, tax management …

Pharmaceutical firms are top lobbying spenders in the United States (US). While the
potential benefits of lobbying are recognized in the literature, the criticism against unethical …

In this study, we analyze employee litigation and other work-related complaints to examine if
the judicial process favors firms that engage in lobbying. We gather data for 27,794 …

El proyecto de NIIF de arrendamientos, elaborado conjuntamente por el IASB y el FASB, ha
sido objeto de una gran controversia debido a que propone el registro de los activos y …