by a theory that captures responses to both the pure quality of decisions and the perceived luck of the decision maker …, in other words, a good decision with moral luck theory …

accounting quality. We find that accounting quality, measured based on Nikolaev's (2018) model, increases during periods of high … the positive relation between EPU and accounting quality is more pronounced for government-dependent firms and firms with … circulation suggest that market participants' attention is a mechanism through which EPU affects accounting quality. Further, we …