Political Connections and Earnings Conservatism in Four East Asian Countries

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Abstract

This study extends the literature on the role of political economy in financial reporting by examining the association between firms’ political connections and financial reporting quality in four East Asian countries: Hongkong, Singapore, Malaysia, and Thailand. More specifically, this study examines how institutional feature such as the extent of political influence (government and/or politician influence) affects accounting conservatism.

Author

• Yuyun Sejati, University of Wisconsin-Oshkosh