国际财务报告准则》实施后,文化还重要吗?

IF 3.3 Q1 BUSINESS, FINANCE
Yosra Makni Fourati, Mayssa Zalila, Ahmad Alqatan
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引用次数: 0

摘要

目的本研究旨在探讨文化对改用《国际财务报告准则》(IFRS)后的收益管理的影响。设计/方法/途径本研究的样本选择包括2000年至2017年间25个国家的所有上市公司,样本来自DataStream数据库,文化维度评级来自Hofstede等人(2010年)。研究结果本研究提供的证据表明,国家文化与《国际财务报告准则》采用之间的相互作用在解释各国盈利管理行为的规模差异方面仍然具有影响力。原创性/价值本研究突出了《国际财务报告准则》与文化价值观如何相互作用并影响盈利质量。特别是,作者提供了关于民族文化中的个人主义、不确定性规避、权力距离和男性气质与收益管理之间关系的证据,并主要发现民族文化在采用《国际财务报告准则》后对管理者的决策产生了重大影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does culture still matter post-IFRS?

Purpose

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

Design/methodology/approach

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

Findings

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

Originality/value

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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