Cultural tightness and accounting conservatism

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE
Minyoung Noh , Moon Kyung Cho
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引用次数: 3

Abstract

This study investigates the effect of intrastate cultural tightness-looseness (CTL) on accounting conservatism, using firms located in 50 states of the United States, from 1988 to 2016. It finds that firms located in culturally tight states prefer to take a cautious approach to reduce uncertainty of future economic events by increasing accounting conservatism compared to those located in culturally loose states. Moreover, we find that the positive effect of cultural tightness on accounting conservatism is more pronounced as product market competition increases. Taken together, our findings provide evidence that intrastate CTL has differential impacts on accounting conservatism in the same national culture, and product competition strategically reinforces the positive effect of CTL on accounting conservatism.

文化严谨,会计保守
本研究以1988年至2016年美国50个州的公司为研究对象,考察了州内文化松紧度(CTL)对会计稳健性的影响。研究发现,与那些位于文化宽松国家的公司相比,位于文化紧张国家的公司更倾向于采取谨慎的方法,通过增加会计稳定期来减少未来经济事件的不确定性。此外,我们发现随着产品市场竞争的加剧,文化紧缩对会计稳健性的积极影响更为明显。综上所述,我们的研究结果证明,在同一民族文化中,国内CTL对会计稳健性有不同的影响,产品竞争在战略上强化了CTL对会计稳健性的积极作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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