Political connection Research Papers - Academia.edu (original) (raw)

Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between political connection and tax aggressiveness. Method: The panel data model was used to test and analyze the research hypotheses, and tax aggressiveness was measured by the difference between temporary and permanent book taxes. After applying some restrictions, 121 companies listed in the Tehran Stock Exchange were selected as the sample of the research in 2012-2017. Results: The findings of this study indicated that having a political connection with the government has positive and significant effects on tax aggressiveness, and that the existence of independent board of directors and the amount of institutional shareholders in the company have negative and significant effects on tax aggressiveness. Also, the findings showed that the independence of the board of directors and institutional shareholders reduce the positive relationship between political connection and tax aggressiveness. Conclusion: It can be concluded that because of the advanteges of having relationship with government, companies that have political connection with the government have a high level of tax aggressiveness that can be reduced by using corporate governance mechanisms such as independence of the board of directors and presence of institutional shareholders. These mechanisms may reduce the positive impact of political connection on tax aggressiveness.

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- Corporate Governance, Political connection, Board Independence, Tax Aggressiveness

ÖZET:Sanayileşme; gerek barındırılan nüfus, gerek kent çeperlerinden taşan fiziki büyüme açısından hızlı kentsel büyümeye neden olmaktadır. Kent nüfusunun artması kentsel yayılmayı, kentsel yayılma da kent nüfusunun artması döngüsünü oluşturmaktadır. Birbirini tetikleyen, döngüsel nüfus-kent büyüme ilişkisi yapı yoğunluklarını ve çeşitliliklerini artırmaktadır. Bu döngüsellik rant odaklarının ilgisini kentlere çekmektedir. Çokuluslu mekanizmalar, merkezi ve yerel yönetimlerin katkılarıyla oluşan rant mekanizması, özünde eşitsiz bir ilişki oluşturan mülkiyet olgusunu güçlendirmektedir. Bu nedenle; toplumlar ortak yaşam alanları olan toprağa yükledikleri ulusallık anlamını, değişim değeri olan pazar aracı yönünde değiştirmektedir. Böylece; bölüşüme dayalı kentsel rant yönetiminin ulusal ve küresel boyutta siyasal, finansal bağlantıları gündeme gelmektedir. ABSTRACT:Industrialization; causes urban growth in terms of both hosted population and physical growth of the urban area. The increase in the urban population forms urban sprawl, urban sprawl forms the cycle of urban population increase. The cycle of population-urban enlargement relation, triggering each other, increases the density and variety of architecture. This cycle draws attention of unearned income focus onto cities. Unearned income mechanism formed by the help of multinational mechanisms, centralized and local governments strenghten the property phenomenon which forms unequal relation substantially. That's why; societies exchange the term nationalism which they imposed to their common living space for market instrument which has exchange value. Thus; political, financial connections of urban unearned income management based upon sharing in the national and global dimensions come up.

- by Eylem Sayın
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- Urban Sprawl, Politik, Kentsel yayılma, Income Security and Income Management
- by Jun Du
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- Comparative Political Economy, Political connection

The objective of this study was to describe the effect of CEO political connection and firm social
responsibility on debt access. These constructions have been evaluated in Tunisian firms. The
results showed the presence of a positive relationship between political connection, corporate social
responsibility, and the debt level. The authors also verified the presence of a negative relationship
between political connection and the social responsibility of Tunisian companies. This research has
shown how political connection and social responsibility improve the image of the company and
facilitate their access to external funding methods. Tunisian companies are advised to know the
importance of political connection and social responsibility in the selection of their leaders.

How do companies and government interactions affect business groups' decisions on growth? So far, empirical evidence is based on qualitative data that do not explain how political strategies affect the expansion or diversification of business groups. Our main contribution is to discuss the conditions that affect their growth. To do this, we conducted an in-depth field study in six business groups, and examined 17 growth decisions. Four categories (origin of growth, historical relationships, business group's scope and use of specific political strategies) emerged from the analysis, based on interviews with managers and on 480 secondary data sources. We further applied the qualitative comparative method to test our categories as conditions for growth. We found that a historical relationship between the group and the government is a necessary but insufficient condition for growth through diversification. To foresee diversification, historical relationship must be aligned with government's political interest, or with the use of one or a combination of specific political tactics. We found no set of variables that can fully explain growth through expansion.

- by Marina Gama
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- Strategy (Business), Business Groups, Political connection