search query: @indexterm Political economy / total: 438
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| Author: | Bushman, R.M. Piotroski, J.D. |
| Title: | Financial reporting incentives for conservative accounting: The influence of legal and political institutions |
| Journal: | Journal of Accounting & Economics
2006 : OCT, VOL. 42:1-2, p. 107-148 |
| Index terms: | capital markets accounting financial reporting political economy law institutions |
| Language: | eng |
| Abstract: | This paper explores financial reporting incentives created by an economy's institutional structure. The underlying premise of this analysis is that a country's legal/judicial system, securities laws, and political economy create incentives influencing the behaviour of corporate executives, investors, regulators etc. in the markets. Relations between key characteristics of country-level institutions and the asymmetric recognition of economic gains and losses into earnings are empirically analyzed. |
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