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
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Acceso en línea:https://doaj.org/article/dd542d6b5fe64e5182726f4efdea8964
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