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- W2392865557 abstract "Cross-national study indicates that institutional environment and the level of economic development determines,to a large extent,the conservatism of financial statements,but the above study neglects the influence of cultural factors and different norms.This paper investigates the influence of macro-factors on conservatism by using Chinese listed companies' data and market evolution index and economic development index and finds that the sounder of legal environment,the quicker of market evolution,the less of government intervene,the more conservative of accounting reporting;the more developed of local economy,the more conservative of accounting reporting.The institutional environment can explain the differences in accounting information and conservatism,which should be considered when examining the factors on the micro-level." @default.
- W2392865557 created "2016-06-24" @default.
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- W2392865557 date "2009-01-01" @default.
- W2392865557 modified "2023-09-27" @default.
- W2392865557 title "Institutional Environment,Economic Development Level and Accounting Conservatism" @default.
- W2392865557 hasPublicationYear "2009" @default.
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