The Impact of Culture on Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?

• Main Authors: Kang, Tony, LEE, Lian Fen, NG, Jeffrey, TAY, Joanne
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2004
• Subjects: Accounting; Sociology of Culture
• 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
• Institution: Singapore Management University

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...