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In this study, we examine the relationship between political connections of private firms and the initial public offering process. Using registration statement information, we create a unique database of politically connected IPO firms. We find that political connections are substitutes to high-quality underwriters and big four auditors. Politically connected firms manage earnings more highly upward than non-connected firms prior to the public offering. Politically connected firms also exhibit less underpricing than non-connected firms. Finally, politically connected IPO firms have superior post-IPO returns relative to non-connected IPO firms.

Purpose – This chapter examines the impact of armed conflict and three forms of militarization on child mortality rates cross-nationally. Previous theorizing argues that praetorian militaries create conditions particularly adverse to the well-being of civilians, but the effects of praetorian militarization are likely confounded both by economic and social militarization, and by armed conflict, economic development, and political regime.

Methodology – This study conducts a cross-national panel study of the impact of armed conflict and militarization on civilian life chances using data from 175 countries with populations 200,000 or larger. Analyses employ a fixed-effects model, which controls for stable country characteristics; the analyses also control for time-varying characteristics of countries that influence the impact of armed conflict and militarization on life chances.

Findings – Praetorian militarization appears to increase child mortality, as does social militarization (particularly during years of internationalized internal armed conflict), once stable country effects and other variables are controlled. This chapter is the first to systematically examine the impact of praetorian militarization on social development (indexed by child mortality rates).

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

The “war on terror” has nothing to do with protecting the U.S. and world's people from “terrorists”, and everything to do with securing the American empire abroad and muzzling democracy and human rights at home. The 9-11 attacks were the pretext which sold the myth of evil Muslim terrorists imminently threatening Americans. That tale allowed the Cheney-led members of the Project for the New American Century (PNAC) to implement their 1990 DPG plan for world control. The “war on terror” is modelled on Islamophobic stereotypes, policies, and political structures developed by the Israeli Likkud and Bush Sr. in 1979. It is designed to inspire popular support for U.S. wars of world conquest. To defeat this plan, we must overcome our Islamophobic fear of “terrorists” and stand in solidarity with Muslims.