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Acta Marisiensis. Seria Oeconomica |
 |  |
2025
Accounting Conservatism and Political Conservatism in Post-Communist and Western Countries
Ema Speranta Masca, Larissa Margareta Bătrancea
Abstract:
This study examines the manifestation of accounting conservatism in a politically conservative context, analyzing pharmaceutical manufacturing companies from post-communist and Western countries. We determined the accounting uncertainty ratio based on provisions and used the Mann–Whitney U test and bootstrap for medians. Political conservatism was established through the Chapel Hill Expert Survey indicators. The results show differences in the structure of provisions and clear differences in political conservatism; however, the level of accounting conservatism does not differ statistically significantly. We thus identify a conceptual association between accounting conservatism and political conservatism, our hypothesis being partially validated.
DOI: https://doi.org/10.62838/amso-2025-0011
Pages: 117-126
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