Figures & data
Table 1. Descriptive statistics.
Table 2. Pearson correlation matrix.
Table 3. The influence of Confucian culture on accounting conservatism (H1).
Table 4. The moderating effect of litigation risk on the relation between Confucian culture and accounting conservatism.
Table 5. Robustness checks using alternative measurements of accounting conservatism.
Table 6. Results of robustness checks using the distance measure between firms and Confucian sites.
Table 7. Robustness checks using asymmetric timeliness models to estimate accounting conservatism.
Table 8. Endogeneity tests using the instrumental variable (IV) two-stage regression procedures.
Table 9. Endogeneity tests using differential (change) models based on a subsample with registered office change.
Table 10. Channel tests for ethical influence and risk aversion preferences.
Table 11. Cross-sectional analyses considering governance mechanisms.