The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Elections and Discretionary Accruals: Evidence from 2004
Open accessAbstract
We examine the accrual choices of outsourcing firms with links to U.S. congressional candidates during the 2004 elections, when corporate outsourcing was a major campaign issue. We find that politically connected firms with more extensive outsourcing activities have more income‐decreasing discretionary accruals. Further, relative to adjacent periods, the evidence is concentrated in the two calendar quarters immediately preceding the 2004 election, consistent with heightened incentives for firms to manage earnings during the election season. The incentives can be attributed to donor firms' concerns about the potentially negative consequences of scrutiny over outsourcing for themselves and for their affiliated candidates.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Cited by
Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms
PIOTROSKI, J. D., WONG, T. J., & ZHANG, T. (2015) · Journal of Accounting Research · doi:10.1111/1475-679x.12071 · Cited by 709
Real earnings management and cost of capital
Kim, J.-B., & Sohn, B. C. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2013.08.002 · Cited by 353
Metadata
- Authors
- RAMANNA, K., & ROYCHOWDHURY, S.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2010-03-16
- Volume
- 48
- Issue
- 2
- Pages
- 445-475
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2080135912
- Cited by
- 196
- References
- 1
- FWCI
- 29.26
- Type
- journal article
- Language
- en
- Open access
- hybrid
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Elections and Discretionary Accruals: Evidence from 2004. https://app.cochat.ai/papers/10.1111/j.1475-679x.2010.00373.x
- The paper
- RAMANNA, K., & ROYCHOWDHURY, S. (2010). Elections and Discretionary Accruals: Evidence from 2004. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2010.00373.x
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
