Lukas Timbate
Assistant Professor
Research Interests
Explore related searches
Contact this professor
About
Dr. Lukas Timbate is an Assistant Professor at Kyungsung University in South Korea. His research primarily focuses on the intersections of political uncertainty, corporate lobbying, and financial reporting, with recent publications addressing corporate taxes and risk-taking. Dr. Timbate's work explores how firms navigate political risk and the implications for their financial performance and reporting quality.
Articles (8)
Firms’ exposure to political risk and financial reporting quality
We examine the effects of political risk at the firm level on the integrity of financial reports between 2009 and 2019 using a data from U.S. firms. We provide evidence that, as evaluated by quarterly earnings conference call transcripts of companies with analysts that focus on political risk or uncertainty, political risk at the firm level is inversely related to the quality of accounting information. This effect is more likely to happen to firms with a higher agency problem, faster growth, and greater reliance on outside finance. The results persist after controlling macroeconomic variables. Our findings are also robust to alternative financial reporting quality criteria and endogeneity tests, and are economically significant.
Year:
2023
Collaborators (1)
Dereje Ferede Asrat
-
How do I reach out?
Sign in for free to see their profile details and contact information.