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Lobbying Behavior of Governmental Entities:Evidence from Public Pension Accounting Rules
Accounting Accounting Industry United States
2015/4/28
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...
The Auditing Oligopoly and Lobbying on Accounting Standards
Standards Accounting Audits Accounting Industry United States
2015/4/27
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
The Dynamics of Firm Lobbying
Lobbying Political Economy H-1B Business Ventures Policy Government Legislation Immigration
2015/4/24
We study the determinants of the dynamics of firm lobbying behavior using a panel data set covering 1998–2006. Our data exhibit three striking facts: (i) few firms lobby, (ii) lobbying status is stron...
PUTTING THE LID ON LOBBYING: TARIFF STRUCTURE AND LONG-TERM GROWTH WHEN PROTECTION IS FOR SALE
LOBBYING TARIFF STRUCTURE LONG-TERM GROWTH PROTECTION
2010/11/5
It has long been recognized that a country's tariffs are the endogenous outcome of a rent-seeking game whose equilibrium reflects national institutions. Thus, the structure of tariffs across industrie...
Lobbying and regulation in a political economy: Evidence from the U.S. cellular industry
Lobbying and regulation a political economy the U.S. cellular industry
2010/11/5
In this paper we empirically test the simultaneity between the effects and the
determinants of price regulation in the U.S. mobile telecommunications industry. We find
that the regulatory regime is ...