The Impact of Culture on Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?
We explore the extent to which cultural conservatism explains accounting conservatism. Our primary measure for accounting conservatism is the magnitude of non-operating accruals, which are highly discretionary in nature. Culture permeates values and attitudes, and thus governs many aspects of human...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2004
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/275 https://ink.library.smu.edu.sg/context/soa_research/article/1274/viewcontent/1052_Tay.pdf |
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| Institution: | Singapore Management University |
| Language: | English |