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: | Pollyanna Gracy Wronski, Roberto Carlos Klann |
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Format: | Article |
Language: | English |
Published: |
FUCAPE Business School
2020-01-01
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Series: | BBR: Brazilian Business Review |
Subjects: | |
Online Access: | http://www.redalyc.org/articulo.oa?id=123063507006 |
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