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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Autores principales:	Pollyanna Gracy Wronski, Roberto Carlos Klann
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2020
Materias:	accounting conservatism accounting information quality national culture cultural dimensions Business HF5001-6182
Acceso en línea:	https://doaj.org/article/dd542d6b5fe64e5182726f4efdea8964
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id	oai:doaj.org-article:dd542d6b5fe64e5182726f4efdea8964
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spelling	oai:doaj.org-article:dd542d6b5fe64e5182726f4efdea89642021-11-11T15:48:08ZAccounting Conservatism and National Culture1807-734X10.15728/bbr.2020.17.3.6https://doaj.org/article/dd542d6b5fe64e5182726f4efdea89642020-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123063507006https://doaj.org/toc/1807-734XThe 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 to 2016 and was based off on Ball and Shivakumar’s work (2005) in measuring accounting conservatism. When analyzing each cultural dimension individually, it was noted that companies from countries that have an individualistic culture would engage in bad accounting conservatism, while companies with a long term orientation exhibited the opposite attitude, according to the survey’s scenario. In general, the conclusion is that the national culture can impact accounting information quality, impacting on a larger or lesser extent for accounting conservatism. One of the main contributions of this study is the comprehension that the intrinsic cultural factors of each nation can influence the quality of the accounting information.Pollyanna Gracy WronskiRoberto Carlos KlannFUCAPE Business Schoolarticleaccounting conservatismaccounting information qualitynational culturecultural dimensionsBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 17, Iss 3, Pp 344-361 (2020)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	accounting conservatism accounting information quality national culture cultural dimensions Business HF5001-6182
spellingShingle	accounting conservatism accounting information quality national culture cultural dimensions Business HF5001-6182 Pollyanna Gracy Wronski Roberto Carlos Klann Accounting Conservatism and National Culture
description	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 to 2016 and was based off on Ball and Shivakumar’s work (2005) in measuring accounting conservatism. When analyzing each cultural dimension individually, it was noted that companies from countries that have an individualistic culture would engage in bad accounting conservatism, while companies with a long term orientation exhibited the opposite attitude, according to the survey’s scenario. In general, the conclusion is that the national culture can impact accounting information quality, impacting on a larger or lesser extent for accounting conservatism. One of the main contributions of this study is the comprehension that the intrinsic cultural factors of each nation can influence the quality of the accounting information.
format	article
author	Pollyanna Gracy Wronski Roberto Carlos Klann
author_facet	Pollyanna Gracy Wronski Roberto Carlos Klann
author_sort	Pollyanna Gracy Wronski
title	Accounting Conservatism and National Culture
title_short	Accounting Conservatism and National Culture
title_full	Accounting Conservatism and National Culture
title_fullStr	Accounting Conservatism and National Culture
title_full_unstemmed	Accounting Conservatism and National Culture
title_sort	accounting conservatism and national culture
publisher	FUCAPE Business School
publishDate	2020
url	https://doaj.org/article/dd542d6b5fe64e5182726f4efdea8964
work_keys_str_mv	AT pollyannagracywronski accountingconservatismandnationalculture AT robertocarlosklann accountingconservatismandnationalculture
_version_	1718433861916950528

Accounting Conservatism and National Culture

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