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Political Uncertainty and Accounting Conservatism

Citations

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Cited by:

  1. Ahmad, Muhammad Farooq & Aziz, Saqib & El-Khatib, Rwan & Kowalewski, Oskar, 2023. "Firm-level political risk and dividend payout," International Review of Financial Analysis, Elsevier, vol. 86(C).
  2. Jo, Eun Hye & Lee, Jung Wha, 2024. "Economic policy uncertainty and managerial short-termism," International Review of Financial Analysis, Elsevier, vol. 93(C).
  3. Islam, Farhana & Bose, Sudipta & Ying, Sammy Xiaoyan & Shams, Syed, 2025. "From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  4. Basha, Shabeen Afsar & Benkraiem, Ramzi & Ben-Nasr, Hamdi & Masum, Abdullah-Al, 2025. "Does political risk exacerbate climate risk? Firm-level evidence," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  5. Huang, Hengxuan & Liu, Suyi & Gong, Yuan & Yan, Zehao & Ge, Zhixiang, 2025. "Export control and earnings management: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 104(PB).
  6. Chen, Yanyan, 2022. "Does political turnover affect corporate investment? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PA).
  7. Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023. "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 295-327, January.
  8. 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, Springer, vol. 59(1), pages 311-337, July.
  9. Zhang, Chenyu & Qian, Aimin & Lou, Xu & Zhang, Guiling, 2024. "The politics of corporate social responsibility disclosure: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 1406-1428.
  10. Lutfa Tilat Ferdous & Nader Atawnah & Jia Liu & Yifan Zhou, 2026. "Chief financial officer power and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 66(1), pages 155-200, January.
  11. Dang, Man & Henry, Darren & Thai, Hong An & Vo, Xuan Vinh & Mazur, Mieszko, 2022. "Does policy uncertainty predict the death of M&A deals?," Finance Research Letters, Elsevier, vol. 46(PB).
  12. Ahmed Marhfor & Kais Bouslah & Abdelmajid Hmaittane, 2022. "Does Firm Political Risk Affect the Relationship between Corporate Social Responsibility and Firm Value?," Sustainability, MDPI, vol. 14(18), pages 1-23, September.
  13. Zhong-qin Su & Yiting Zhu & Wunhong Su & Zuoping Xiao, 2025. "A fall into the pit, a gain in your wit: Top managerial career setback experience and accounting conservatism," Australian Journal of Management, Australian School of Business, vol. 50(2), pages 524-570, May.
  14. Liu, Xutang & Young, Martin & Liao, Jing, 2024. "CEO early-life experience and corporate accounting conservatism: Insights from the socio-political context," Emerging Markets Review, Elsevier, vol. 63(C).
  15. Cheng, Maoyong & Duan, Huiqin & Li, Liuchuang, 2026. "Political leaders’ absences and equity market returns: Evidence from a novel uncertainty in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 106(C).
  16. Qiu, Meng & Gu, Kai & Zhang, Zhichao & Zhang, Junrui, 2023. "Political uncertainty and financial statement readability," Research in International Business and Finance, Elsevier, vol. 66(C).
  17. Huanyu Ma & Xuegang Sun, 2025. "The impact of economic policy uncertainty on earnings value relevance," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2427-2449, July.
  18. Huynh, Nhan & Le, Quynh Nga & Tran, Quang Thien, 2024. "Firm-level political risk and intellectual capital investment: Does managerial ability matter?," International Review of Financial Analysis, Elsevier, vol. 91(C).
  19. Cui, Xin & Ma, Tingting & Xie, Xiaochen & Goodell, John W., 2023. "Uncertainty of uncertainty and accounting conservatism," Finance Research Letters, Elsevier, vol. 52(C).
  20. Die Wu & Hafeezullah Memon, 2022. "Public Pressure, Environmental Policy Uncertainty, and Enterprises’ Environmental Information Disclosure," Sustainability, MDPI, vol. 14(12), pages 1-18, June.
  21. Soeprajitno, Raden Roro Widya Ningtyas & Na'im, Ainun & Rakhman, Fuad, 2025. "The effects of government policies during the COVID-19 pandemic on earnings management," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  22. Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022. "Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1495-1533, April.
  23. Fei Tang & Lu Zhang, 2024. "Does politician turnover foster firm risk-taking? The moderating role of political ties heterogeneity," Quality & Quantity: International Journal of Methodology, Springer, vol. 58(2), pages 1279-1301, April.
  24. Yao, Shouyu & Li, Tianze & Liao, Jing & Chan, Kam C. & Liu, Xutang, 2025. "Transparency as the antidote: Do trade disputes intensify corporate earnings management?," Journal of Corporate Finance, Elsevier, vol. 94(C).
  25. Mos, Catalin, 2025. "Political elections, doctrine shifts, voting margins, and earnings management: the mediating role of capital markets and financial analysts coverage," Finance Research Letters, Elsevier, vol. 85(PC).
  26. Theodora Bermpei & Antonios Nikolaos Kalyvas & Lorenzo Neri & Antonella Russo, 2022. "Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 795-845, February.
  27. Sun, Zeyu & Yang, Ge & Bai, Haichen, 2023. "The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
  28. Ma, Tingting & Niu, Duo & Fang, Xizhe & Ji, Xinyuan & Sensoy, Ahmet, 2025. "Cautious and conscientious or fish in troubled waters: Knightian uncertainty and financial restatement," Research in International Business and Finance, Elsevier, vol. 80(C).
  29. Wadhwa, Kavita & Goodell, John W., 2024. "Political uncertainty and stock price crash risk: Insights from state-elections in an emerging market," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  30. Wei, Cui & Zhou, Hang & Zhang, Xinrui & Ouyang, Shuang, 2025. "The dark side of digital transformation: Digital washing and accounting conservatism," International Review of Economics & Finance, Elsevier, vol. 98(C).
  31. Yuting Qian & Wenhong Ding & Xiaofeng Quan & Wei Guan, 2024. "The burden of reputation: Star CEOs and conditional accounting conservatism," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(S1), pages 4915-4947, December.
  32. Mujeeb Saif Mohsen Al-Absy & Redhwan Al-Dhamari & Hamid Abdulkhaleq Hasan Al-Wesabi & Khaldoon Albitar, 2024. "Are country-level political uncertainty and power distance important to the CSR-audit report lag nexus? Evidence from the GCC region," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 14(3), pages 483-515, July.
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