articleJournal of Accounting and EconomicsMay 23, 2006Closed access

Financial reporting incentives for conservative accounting: The influence of legal and political institutions

RMRobert M. BushmanJDJoseph D. Piotroski

University of North Carolina at Chapel Hill · University of Chicago

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Abstract

No abstract available for this paper.

Citation impact

1,014
total citations
FWCI
110.60
Percentile
100%
References
63
Citations per year

Authors

2

Topics & keywords

Topics
Keywords
  • Incentive
  • Conservatism
  • Premise
  • Politics
  • Accounting
  • Earnings
  • Economics
  • Audit
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