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Financial reporting incentives for conservative accounting: The influence of legal and political institutions

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  • Bushman, Robert M.
  • Piotroski, Joseph D.

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  • Bushman, Robert M. & Piotroski, Joseph D., 2006. "Financial reporting incentives for conservative accounting: The influence of legal and political institutions," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 107-148, October.
    • Handle: RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:107-148
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