Accounting Conservatism and Political Conservatism in Post-Communist and Western Countries

Ema Speranta Masca () and Larissa Margareta Bătrancea ()
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Ema Speranta Masca: George Emil Palade University of Medicine, Pharmacy, Science, and Technology of Targu-Mures, România
Larissa Margareta Bătrancea: Babeș-Bolyai University, Cluj-Napoca, Romania

Acta Marisiensis. Series Oeconomica, 2025, vol. 1, 117-126

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.

Keywords: accounting conservatism; political conservatism; post-communist countries; Western countries; provisions. (search for similar items in EconPapers)
JEL-codes: M41 P37 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:oecono:v:1:y:2025:p:117-126

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