This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …

This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese … temples (schools) within a specific radius around a firm, is significantly positively associated with accounting conservatism …, suggesting that Confucian ethics and culture promote accounting conservatism. Moreover, litigation risk attenuates the positive …

This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically …, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the … difference in this effect of accounting conservatism on investment decision between public and private companies. The results of …