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This study consists of two essays. Using a dataset from 38 economies, the first essay examines the association between product market competition and accounting conservatism as well as whether this association varies with legal institutions and product market competition. In addition, I also investigate whether product market competition affects the positive association between legal institutions and accounting conservatism documented by prior studies. In the second essay, I examine the association between ownership structure and accounting conservatism as well as how legal institutions...