Accounting Conservatism and National Culture
The following study intends to evaluate the influence of Hofstede’s cultural dimension (2017) on a corporation from several countries’ accounting conservatism scale. Based on Thomson Reuters’ data and a final sample of 54,484 observations (32 countries), the analysis was made over a period from 2010...
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Main Authors: | , |
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Format: | article |
Language: | EN PT |
Published: |
FUCAPE Business School
2020
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Subjects: | |
Online Access: | https://doaj.org/article/dd542d6b5fe64e5182726f4efdea8964 |
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