With the large sample size, we normally somehow interpret the coefficient significant at 10%, but in the small sample size, we normally ignore the 10% significant level. The reason is that with the large sample size, 10% significant level still makes a substantial contribution.

I am wondering is there any reference or justification about the sample sizes and significance level being noticed? For example, under 1000 observations we just focus on p-value<0.05, or over 100,000 observations, we can focus on p-value <0.1 (just my example to clarify my question).

Much appreciated.