[Abstract]: Purpsoe: The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country’s institutional structure. Design/methodology/approach: Geographic proximity, cultural affinity and...

Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure. Design/methodology/approach – Geographic proximity, cultural affinity and integrated...