Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...

Abstrak: Political connection dalam kajian filsafat ilmu. Tujuan dari tulisan ini adalah mengkaji aspek-aspek filosofis, yaitu aspek ontologi, epistemologi, dan aksiologi pada konstruk political yang telah menjadi perhatian ilmuwan di bidang manajemen keuangan akuntansi. Tulisan merupakan paper konseptual, menggunakan pendekatan survey literatur dengan memetakan penelitian sebelumya terkait art...

Using a sample of Chinese family firms from 2000 to 2007, we investigate whether the political connection of the family firms will help them to reduce the frictions they face in external financing in a relationship-based economy. We find that political connectedness of family firms could reduce their investment-cash flow sensitivity. More interestingly, this political connectedness effect exist...

This paper explores the relationship that travelling had with myth, spirituality and religion in the pre-industrial Korean society. In particular, the paper examines in what way religion and its political associations had 'connection'/ 'relationship' with the travellers' ways of appreciating the places. Through literature research and content analysis of classic travelogues from 14th century of...

Humans are a coalitional, parochial species. Yet, extreme actions of solidarity are sometimes taken for distant or unrelated groups. What motivates people to become solidary with groups to which they do not belong originally? Here, we demonstrate that such distant solidarity can occur when the perceived treatment of an out-group clashes with one's political beliefs (e.g., for Leftists, oppressi...