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European Accounting Review Volume 30, 2021 - Issue 2
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Articles

Political Uncertainty and Accounting Conservatism

Lili Dai* School of Accounting, University of New South Wales, Sydney, AustraliaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-7512-5535
ORCID Icon &
Phong Ngo** College of Business & Economics, Australian National University, Canberra, Australia
Pages 277-307 | Received 06 May 2018, Accepted 18 Apr 2020, Published online: 13 May 2020

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Lingmin Xie, Jeong-Bon Kim & Tao Yuan. (2023) Political Corruption and Accounting Conservatism. European Accounting Review 0:0, pages 1-27.
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Claudio Columbano & Marco Trombetta. (2022) When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty. European Accounting Review 31:5, pages 1119-1148.
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Mostafa Monzur Hasan, Ashrafee T Hossain, Donghui Li, Abdullah Al Masum & Jian Xu. (2023) Conference-call-based Political Risk Measure: a Disclosure Perspective. SSRN Electronic Journal.
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Tingting Liu, Kai Gao & Sajid Anwar. (2022) The Impact of the “Belt and Road” Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background. Journal of Environmental and Public Health 2022, pages 1-15.
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Shehub Bin Hasan, Md Samsul Alam, Sudharshan Reddy Paramati & Md Shahidul Islam. (2022) Does firm-level political risk affect cash holdings?. Review of Quantitative Finance and Accounting 59:1, pages 311-337.
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Die Wu & Hafeezullah Memon. (2022) Public Pressure, Environmental Policy Uncertainty, and Enterprises’ Environmental Information Disclosure. Sustainability 14:12, pages 6948.
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Yanyan Chen. (2022) Does political turnover affect corporate investment? Evidence from China. Emerging Markets Review 51, pages 100865.
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Man Dang, Darren Henry, Hong An Thai, Xuan Vinh Vo & Mieszko Mazur. (2022) Does policy uncertainty predict the death of M&A deals?. Finance Research Letters 46, pages 102489.
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Hanwen Chen, Siyi Liu, Xin Liu & Jiani Wang. (2021) Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China. Accounting & Finance 62:S1, pages 1495-1533.
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Theodora Bermpei, Antonios Nikolaos Kalyvas, Lorenzo Neri & Antonella Russo. (2021) Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States. Review of Quantitative Finance and Accounting 58:2, pages 795-845.
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Zonaira Akbar, Malik Fahim Bashir & Yasir Bin Tariq. (2021) An analysis of political uncertainty and corporate investment cycles in Pakistan. Quality & Quantity 55:6, pages 2271-2293.
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Man Dang, Premkanth Puwanenthiren, Hong An Thai, Mieszko Mazur, Edward Jones & Xuan Vinh Vo. (2021) Policy uncertainty and seasoned equity offerings methods. International Review of Financial Analysis 77, pages 101830.
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Monteiro et al.. (2021) Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective. International Journal of ADVANCED AND APPLIED SCIENCES 8:9, pages 15-28.
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Sadok El Ghoul, Omrane Guedhami, Yongtae Kim & Hyo Jin Yoon. (2021) Policy Uncertainty and Accounting Quality. The Accounting Review 96:4, pages 233-260.
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Maoyong Cheng & Hongyan Geng. (2021) Do local firms employ political activities to respond to political uncertainty?. Journal of Asian Economics 73, pages 101270.
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Sandip Dhole, Li Liu, Gerald J. Lobo & Sagarika Mishra. (2021) Economic policy uncertainty and financial statement comparability. Journal of Accounting and Public Policy 40:1, pages 106800.
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Marziyeh Hejranijamil, Afsane Hejranijamil & Javad Shekarkhah. (2020) Accounting conservatism and uncertainty in business environments; using financial data of listed companies in the Tehran stock exchange. Asian Journal of Accounting Research 5:2, pages 179-194.
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Lili Dai & Bohui Zhang. (2019) Political Uncertainty and Finance: A Survey. Asia-Pacific Journal of Financial Studies 48:3, pages 307-333.
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Claudio Columbano & Marco Trombetta. (2022) When Do Governments ‘Go Dark’? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty. SSRN Electronic Journal.
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Xin Chang, Shanmin Li, Chun Liu, Liang Sun & Wenrui Zhang. (2017) Local Political Corruption and Financial Reporting Conservatism. SSRN Electronic Journal.
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Lingmin Xie & Tao Yuan. (2017) Political Corruption and Firm Accounting Conservatism. SSRN Electronic Journal.
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