• DocumentCode
    2155858
  • Title

    Does political connection affect information transparency?

  • Author

    Feng, Yin ; Lei, Wu

  • Author_Institution
    Accounting School, Shanghai Institute of Foreign Trade, China
  • fYear
    2010
  • fDate
    4-6 Dec. 2010
  • Firstpage
    2780
  • Lastpage
    2783
  • Abstract
    This paper mainly analyzes whether the political connections will impact information transparency. The empirical results indicate politically connected firms have lower quality of information than non-connected peers, however, the improvement of the institutional environment can relieve or eliminate the negative influence taken by the political connections. And the substitution effect is significantly weak in the regions with high financial development and sound law systems.
  • Keywords
    Companies; Economics; Finance; Government; Law; Mathematical model; information transparency; institutional environment; political connection;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Information Science and Engineering (ICISE), 2010 2nd International Conference on
  • Conference_Location
    Hangzhou, China
  • Print_ISBN
    978-1-4244-7616-9
  • Type

    conf

  • DOI
    10.1109/ICISE.2010.5691559
  • Filename
    5691559