This study investigates the influence of Confucian culture on accounting conservatism. Using a sample Chinese-listed firms during period 2001–2017, our findings reveal that culture, measured as number temples (schools) within specific radius around firm, is significantly positively associated with conservatism, suggesting ethics and promote Moreover, litigation risk attenuates positive effect T...

This study aims to analyze the effect of competition on accounting conservatism, earnings management, and management with conservatism as a mediator. The population in this was 45 companies. sampling technique used purposive method, order obtain number samples many 15 analysis uses path analysis. results show that has an conservatism. Competition affects management. Accounting significant

This study aims to examine the effect of default risk, accounting conservatism, earnings persistence and audit quality on response coefficient (ERC). The population in this are non-financial companies listed Indonesia Stock Exchange (IDX) for 2019-2021 with a total 673 companies. Sampling used purposive sampling obtained as many 118 354 observational data. research is quantitative secondary dat...