Dai, Lili; Ngo, Phong T. H. - Volkswirtschaftliche Fakultät, … - 2013
.S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … when the election is closer, when the incumbent president is not seeking re-election, and when the incumbent party is … Democrat. In the post-election year, conservatism is lower relative to the non-election period when the incumbent party wins …