مشخصات مقاله:
عنوان فارسی مقاله:
آیا تفاوت در فرهنگ های ملی بر رفتار محافظه کاری مشروط کشوری تحت IFRS تاثیر می گذارد؟
عنوان انگلیسی مقاله:
Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?
کلمات کلیدی مقاله:
فرهنگ ملی، محافظه کاری مشروط، IFRS، اتحادیه اروپا
مناسب برای رشته های دانشگاهی زیر:
حسابداری
مناسب برای گرایش های دانشگاهی زیر:
حسابداری مالی
وضعیت مقاله انگلیسی و ترجمه:
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فهرست مطالب:
Abstract
Graphical abstract
Keywords
1. Introduction
2. Background and hypotheses development
2.1. The reporting incentives view
2.2. Gray’s theoretical framework of accounting values
2.3. Empirical tests of Gray’s (1988) framework
2.4. Hypotheses development
3. Empirical framework: firm-level tests
3.1. The Basu conservatism metric
3.2. Research design
4. Sample, cultural dimensions, and descriptive statistics
4.1. Data and sample construction
4.2. Cultural dimensions
4.3. Descriptive statistics
5. Empirical results
5.1. Differences in cultural beliefs and values and conditional conservatism
6. Robustness tests
6.1. Exclusion of sample dominating countries
6.2. Accruals-based measure of conditional conservatism
6.3. An alternative measure of national cultural traits
7. Conclusion
References
قسمتی از مقاله انگلیسی:
1. Introduction
Earnings information is crucial for decision-making by the users of financial statements, including stockholders, financial analysts, creditors, tax authorities, managers, and even economists (Black 1980; Gray et al. 2015). In addition to several firm-level determinants, accounting researchers have provided evidence that country-level differences affect the quality of earnings such as the legal system origin (e.g., Ball et al. 2000; Ball et al. 2003). Gray (1988) asserts that national culture also “influences accounting measurement practices thus impacting earnings quality differentially across countries” (Gray et al. 2015, 828). While the earlierstudies (Salter et al. 2013; Kanagaretnam et al. 2014) reveal an association between national culture and international differences in earnings conservatism, 1 it is not clear whether this relation persists under a single accounting framework. Thus, the focus of this study is to investigate the extent to which the mandatory adoption of international accounting standards2 in the European Union (EU) influences the impact of national culture on earnings conservatism. This research is motivated by the growing interest in the influences of culture on business practices including accounting (Gray et al. 2015; Brochet et al. Forthcoming). Culture is a concept that has been studied, researched and discussed for thousands of years. A highly recognized in-depth study of culture was conducted by Geert Hofstede in the early 1980s. A notable outcome of his study was an understanding of culture itself (Young 2013). Hofstede (1984, 82) described culture as: “the collective programming of the mind which distinguishes the members of one group or society from those of another”.