***** ========================================================================
***** WHY DO POLITICIANS INTERVENE IN ACCOUNTING REGULATION?
***** THE ROLE OF IDEOLOGY AND SPECIAL INTERESTS
*****
***** Jannis Bischof, Holger Daske, Christoph J. Sextroh
*****
***** Journal of Accounting Research, Forthcoming
***** This version: January 2020
***** ========================================================================

***** ========================================================================
***** STATEMENT DATA - VARIABLE DEFINITIONS
***** ========================================================================

*** ========================================================================
*** FAIR VALUE DEBATE - cr2master_politicians110_statements110111_pub
*** ========================================================================

This dataset includes the the number of representatives' statements on fair
value accounting (all, negative, neutral, positive) used to define the political
involvement variable as well as the coding of the content of representatives'
statements used for the descriptive analysis in Table 2.

Variable				Description
---------				-------------
id					Representative ID
name					Representative name
state					State
party2					Party
year					Calendar year
cong					Congress number
cycle					Congressional cycle
stat					#Statements
statneg					#Statements Negative
statneu					#Statements Neutral
statpos					#Statements Positive
stat2008_marketbasedsol			Calls for market-based solutions (Sep/Oct 2008)
stat2008_bailoutalternative		Calls for bailout alternative (Sep/Oct 2008)
stat2008_altprop			Calls for other alternative proposals (Sep/Oct 2008)
stat2008_majoractive			Technical focus on specific weakness of fair value accounting (Sep/Oct 2008)



*** ========================================================================
*** STOCK OPTION DEBATE - cr2master_politicians108_statement_content_pub
*** ========================================================================

This dataset includes the coding of the content of representatives' statements
used for the descriptive analysis in Table 4.

Variable				Description
---------				-------------
id					Representative ID
name					Representative name
ideo_execcomp				Limitation of executive compensation
ideo_wealth_worker			Wealth re-distribution
ideo_scandal				Corporate scandals
spec_hightech				Support of hightech industry
spec_recr				Facilitation of talent recruitment
spec_forcomp				Protection against foreign competition
	












