Financial Accounting Measures and Mayoral Elections

14 Pages Posted: 30 Jul 2008 Last revised: 20 Feb 2018

See all articles by Ehsan H. Feroz

Ehsan H. Feroz

University of Washington, Milgard School of Business-Accounting ; University of Illinois at Urbana-Champaign; Government of the United States of America - US GAO Advisory Council; University of Minnesota, Labovitz School of Business-Department of Accounting; University of Minnesota, Carlson School of Management-Department of Accounting; American Accounting Association

Earl R. Wilson

University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

Date Written: 1994

Abstract

The purpose of this study is to examine the relationship between electoral outcomes and accounting measures at the city level. We use a larger sample, more recent time horizon, and different methodology to provide additional support for the relevance of accounting and financial measures for explaining mayoral election outcomes. Our evidence suggests that Ingram and Copeland (1981) results for mayor-council cities are generalizable to a different time period and different sample of cities, including those with a council-manager form of government. Our results, contrary to our expectations based on previous studies such as Baber (1993), also indicate that financial accounting measures are more relevant for cities characterized by low political competition than for those with high political competition.

Keywords: Elections, Financial Accounting, Debt, Political Competition, Political Economy

JEL Classification: C10, H10, L51, M4, P16

Suggested Citation

Feroz, Ehsan H. and Wilson, Earl R., Financial Accounting Measures and Mayoral Elections (1994). Financial Accountability & Management, Vol. 10, No. 3, pp. 161-174, 1994 . Available at SSRN: https://ssrn.com/abstract=1181282

Ehsan H. Feroz (Contact Author)

University of Washington, Milgard School of Business-Accounting ( email )

1900 Commerce Street, Campus Box 358420
Tacoma, WA 98402-3100
United States
(253) 692 4728 (Phone)
253 692 4523 (Fax)

HOME PAGE: http://www.tacoma.washington.edu/business

University of Illinois at Urbana-Champaign ( email )

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Government of the United States of America - US GAO Advisory Council ( email )

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University of Minnesota, Labovitz School of Business-Department of Accounting ( email )

10 University Drive
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United States
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218-726-8510 (Fax)

University of Minnesota, Carlson School of Management-Department of Accounting ( email )

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Minneapolis, MN 55455
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American Accounting Association ( email )

5717 Bessie Drive
Sarasota, FL 34233-2399
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Earl R. Wilson

University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business ( email )

School of Accountancy
Columbia, MO 65211
United States
573-882-3225 (Phone)
573-882-2437 (Fax)

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