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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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書目詳細資料
發表在:BBR - Brazilian Business Review
Main Authors: Pollyanna Gracy Wronski, Roberto Carlos Klann
格式: Artigo
語言:Inglês
出版: FUCAPE Business School 2020
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在線閱讀:https://www.redalyc.org/articulo.oa?id=123063507006
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