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Accounting Conservatism and Political Conservatism in Post-Communist and Western Countries

Author

Listed:
  • Ema Speranta Masca

    (George Emil Palade University of Medicine, Pharmacy, Science, and Technology of Targu-Mures, România)

  • Larissa Margareta Bătrancea

    (Babeș-Bolyai University, Cluj-Napoca, Romania)

Abstract

This study examines the manifestation of accounting conservatism in a politically conservative context, analyzing pharmaceutical manufacturing companies from post-communist and Western countries. We determined the accounting uncertainty ratio based on provisions and used the Mann–Whitney U test and bootstrap for medians. Political conservatism was established through the Chapel Hill Expert Survey indicators. The results show differences in the structure of provisions and clear differences in political conservatism; however, the level of accounting conservatism does not differ statistically significantly. We thus identify a conceptual association between accounting conservatism and political conservatism, our hypothesis being partially validated.

Suggested Citation

  • Ema Speranta Masca & Larissa Margareta Bătrancea, 2025. "Accounting Conservatism and Political Conservatism in Post-Communist and Western Countries," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, vol. 1, pages 117-126, December.
    • Handle: RePEc:pmu:oecono:v:1:y:2025:p:117-126
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P37 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Legal

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