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March 18, 2026The Accounting Review

Rational Economic Behavior and Lobbying on Accounting Issues: Evidence from the Oil and Gas Industry.

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Authors

EDEdward B. DeakinCollege of Accounting

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Implication

This analysis finds significant links between lobbying on accounting methods and cash flows in the oil and gas sector, suggesting strategic influences.

Key Points

  • The aim is to explore how management lobbying on accounting methods affects firm cash flows and contract-restricted accounting numbers.
  • Comparative analysis between full cost companies that lobbied and those that did not.
  • Investigation of lobbying efforts at various rule-making stages.
  • Use of statistical models to predict outcomes and validate classifications.
  • Statistically significant associations between lobbying efforts and cash flow impacts.
  • Models showed validity in predicting lobbying across different stages.
  • Lobbying actions were stable predictors of contract and financial outcomes.

Cite This Study

Edward B. Deakin (1989) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a33achttps://doi.org/10.2308/tar-4486571
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Review of Lobbying Literature in Accounting2025 · 1 citations
  2. 2The Impact of Lobbying on Managerial Short-Term Resource Adjustment Decisions2024 · 4 citations
  3. 3Lobbying Activities and Insider Trading.1986
  4. 4The Impact of Accounting Regulation on the Stock Market: The Case of Oil and Gas Companies.1979
  5. 5The Oil and Gas Accounting Controversy: An Analysis of Economic Consequences.1983