Dai, Lili; Ngo, Phong T. H. - Volkswirtschaftliche Fakultät, … - 2013
We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U ….S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … business cycle. Collectively, we show the political process is important in determining accounting choices through the …