@article{paperid:1104135, author = {Emarati, Seyed Ahmad and Nassirzadeh, Farzaneh and داوود عسکرانی}, title = {Political connections and earnings management in emerging markets – new evidence}, journal = {Review of Behavioral Finance}, year = {2025}, volume = {17}, number = {5}, month = {September}, issn = {1940-5979}, pages = {785--806}, numpages = {21}, keywords = {Political connections; Earnings management; Management accounting; Audit quality; Conditional conservatism; Emerging markets; Corporate governance; Financial transparency}, }