Du, Xingqiang; Xie, Yuhui; Lai, Shaojuan; Zeng, Quan - In: China journal of accounting studies 10 (2022) 4, pp. 549-589
This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001-2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools) within a specific radius around a firm,...
