How the Workplace Affects Employee Political Contributions

2021 ◽  
pp. 1-16
Author(s):  
JAN STUCKATZ
Keyword(s):  
Political Action ◽  
Political Mobilization ◽  
Political Action Committees ◽  
Political Contributions ◽  
Difference In Differences ◽  
Public Companies ◽  
Over Time ◽  
Money In Politics

How important is the workplace for employees’ political donations? Contrary to research on workplace political mobilization, existing work assumes that most individual donors contribute ideologically. I link donations of employees and Political Action Committees (PACs) from 12,737 U.S. public companies between 2003 and 2018 to show that 16.7% of employee donations go to employer-PAC-supported candidates. I investigate the dynamics between employee and PAC donations within firm–legislator pairs over time and find that both rank-and-file employees and executives contribute more dollars to company-supported politicians. Firm–employee donation alignment is stronger on powerful and ideologically moderate politicians with high value for the employer. Results from a difference-in-differences design further show modest changes in the partisan composition of employee donations after swift changes in the partisan donations of corporate PACs. The results suggest investment-related rather than ideological motives for alignment and highlight the importance of corporations for money in politics.

Corporate Political Strategies

1990 ◽  
Vol 20 (2) ◽  
pp. 281-288 ◽  
Author(s):  
Graham K. Wilson
Keyword(s):  
Political Action ◽  
Empirical Studies ◽  
Political Activity ◽  
Political Action Committees ◽  
Political Contributions ◽  
Corporate Political Activity ◽  
Political Behaviour ◽  
Corporate Political Strategies ◽  
Ready Availability ◽  
Politically Active

With one partial exception, political scientists have carried out little empirical research on corporate political activity. That one exception is political action committees, PACs. Perhaps because of the ready availability of apparently reliable data on corporate political contributions, most empirical studies of business political activity have concentrated on PACs. The study of PACs is not, however, synonymous with the study of corporate political behaviour. Indeed, not all corporations have PACs; Sabato estimated that almost half the largest manufacturing corporations did not. At least one politically active corporation, Du Pont, refused for many years to establish a PAC.

Repressive Religious Regulation and Political Mobilization in Central Asia

2020 ◽  
Author(s):  
Dustin Gamza ◽  
Pauline Jones
Keyword(s):  
Political Action ◽  
Religious Practice ◽  
Political Mobilization ◽  
The State ◽  
Religious Community ◽  
State Repression ◽  
Religious Persecution ◽  
Muslim Majority ◽  
The Relationship ◽  
Perceived Harm

What is the relationship between state repression of religion and political mobilization in Muslim-majority states? Does religious repression increase the likelihood that Muslims will support acts of rebellion against the state? This chapter contends that the effect of repression on attitudes toward political mobilization is conditional on both the degree of enforcement and the type of religious practice that is being targeted. When enforcement is high and the repressive regulation being enforced targets communal (rather than individualistic) religious practices, Muslims expect state persecution of their religious community to increase, and that this persecution will extract a much greater toll. They are thus more willing to support taking political action against the state in order to protect their community from this perceived harm. The chapter tests this argument with two novel survey experiments conducted in Kyrgyzstan in 2019. It finds that the degree of enforcement has a significant effect on attitudes toward political mobilization, but this effect is negative (reducing support) rather than positive (increasing support). The chapter also finds that repression targeting communal practices has a stronger effect on attitudes toward political mobilization than repression targeting individualistic practices, but again, these effects are negative. The chapter’s findings suggest that the fear of collective punishment increases as the degree of enforcement increases, particularly when it comes to repression targeting communal practices. Thus, while Muslims are motivated to protect their community from harm, it may be that the certainty of financial and physical harm outweighs the expectation of increasing religious persecution.

scholarly journals The Impact of B Corp Certification on Growth

2021 ◽  
Vol 13 (13) ◽  
pp. 7191
Author(s):  
Valerie Paelman ◽  
Philippe Van Cauwenberge ◽  
Heidi Vander Bauwhede
Keyword(s):  
Regression Analysis ◽  
Propensity Score ◽  
Panel Regression ◽  
Medium Term ◽  
Difference In Differences ◽  
Dual Purpose ◽  
Full Effect ◽  
The Impact ◽  
Positive Effect ◽  
Over Time

We empirically test whether B Corp certification affects the short- and medium-term growth rates of sustainable enterprises. These businesses are growing in popularity and prevalence but, due to their hybrid nature, often suffer from external credibility issues and competing internal logics. Because of the rigorous and time-involving audit procedure, B Corp certification potentially sends a credible signal about the sustainable nature of the enterprise to its stakeholders. In addition, the B Corp label could help to straighten out internal tensions and align the company towards its dual purpose. Hence, B Corp certification could contribute to company success. We observe 129 firms that were certified between 2013 and 2018 over a period between six years prior and five years post-certification. Using propensity score matching, we identify 129 non-certified matching companies. On this sample, we conduct a difference-in-differences panel regression analysis to investigate the effect of certification. Our dataset allows us to study how the effects of B Corp certification evolve over time, which was previously untested. Our study documents a positive effect of B Corp certification on turnover growth and also that this effect increases with the time since certification, implying that certification requires some time for its full effect to become apparent.

The Effects of Interest Groups' Ideology on Their PAC and Lobbying Expenditures

2010 ◽  
Vol 12 (2) ◽  
pp. 1-21 ◽  
Author(s):  
Amy McKay
Keyword(s):  
Interest Groups ◽  
Political Action ◽  
Political Action Committees ◽  
Unanswered Question ◽  
Group Type ◽  
Congressional Campaigns ◽  
Extreme Groups

While the literature on political action committees' (PACs) contributions to congressional campaigns is substantial, one key variable has been missing: the ideology of the PAC. Such a measure is needed to evaluate a normatively important yet unanswered question: to what extent do PACs give to candidates with whom they agree ideologically, as opposed to candidates they may want to influence after the election? This study shows that many interest groups' preferences for an electoral strategy or an access strategy can be predicted by their left-right ideology and their level of ideological extremism. The analysis finds that more ideologically extreme groups and more liberal groups spend more money on PAC contributions relative to lobbying. Further, groups' underlying left-right ideology is also highly predictive of their allocation of PAC contributions between the two parties—even controlling for group type.

PCAOB Inspections and Large Accounting Firms

2011 ◽  
Vol 26 (1) ◽  
pp. 43-63 ◽  
Author(s):  
Bryan K. Church ◽  
Lori B. Shefchik
Keyword(s):  
Audit Quality ◽  
Linear Trend ◽  
Dominant Role ◽  
Data Availability ◽  
Financial Statement ◽  
Public Companies ◽  
Accounting Firms ◽  
Big 4 ◽  
Second Tier ◽  
Over Time

SYNOPSIS The purpose of this paper is to analyze the PCAOB's inspection reports of large, annually inspected accounting firms. The inspection reports identify audit deficiencies that have implications for audit quality. By examining the inspection reports in detail, we can identify the nature and severity of audit deficiencies; we can track the total number of deficiencies over time; and we can pinpoint common, recurring audit deficiencies. We focus on large accounting firms because they play a dominant role in the marketplace (i.e., they audit public companies that comprise approximately 99 percent of U.S.-based issuer market capitalization). We document a significant, downward linear trend in the number of deficiencies from 2004 to 2009. We also identify common, recurring audit deficiencies, determine the financial statement accounts most often impacted by audit deficiencies, and isolate the primary emphasis of the financial statement impacted. Our findings generally are consistent comparing Big 4 and second-tier accounting firms, though a few differences emerge. In addition, we make comparisons with findings that have been documented for small, triennially inspected firms. Data Availability: The data are available from public sources.

Cap and Gap: The Fiscal Effects of Property Tax Levy Limits in New York

2020 ◽  
pp. 1-49
Author(s):  
Phuong Nguyen-Hoang ◽  
Pengju Zhang
Keyword(s):  
New York ◽  
School Districts ◽  
Event Study ◽  
Property Tax ◽  
Total Current ◽  
Central Administration ◽  
Difference In Differences ◽  
Teacher Salaries ◽  
Expenditures Per Pupil ◽  
Over Time

This is the first study to examine the fiscal effects of the New York property tax levy limit, using variation from the degree of fiscal stringency across school districts and over time in its first five years of implementation. Based on a difference-in-differences estimator coupled with an event study specification, we find that the tax limit has imposed a real cap on many school districts; that is, at-limit districts' total current expenditures per pupil are significantly lower than what they would have spent absent the limit. For those affected school districts, this expenditure gap does not come from spending on teacher salaries or fringe benefits but rather from other instructional salaries/expenses, central administration, transportation, interfund transfers, and undistributed spending. We also find heterogeneity in the constraining effects of the tax limit across different need-based groups of school districts.

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