国家文化层面和中小企业采用国际财务报告准则

IF 2 Q2 BUSINESS, FINANCE
Karim Mhedhbi, Moez Essid
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引用次数: 1

摘要

研究问题:本研究调查了中小企业采用《国际财务报告准则》是否与国家文化有关。动机或理论推理:人们对文化层面在解释各国对中小企业采用《国际财务报告准则》方面的作用知之甚少。关注这一主题有助于更好地了解中小企业采用《国际财务报告准则》的情况,并将丰富国际会计文献。对《中小企业国际财务报告准则》进行具体的实证调查的动机是,《中小企业财务报告准则全文》与《中小企业会计报告准则》之间存在差异,中小企业的固有特征,以及采用《中小企业报告准则全文》的国家数量与采用《中小企财务报告准则的国家数量之间存在差异。测试假设:我们使用霍夫斯泰德的民族文化维度(权力距离、个人主义、男性气概、避免不确定性、长期取向和放纵)来捕捉一个国家的文化。我们预计,这六个方面将在各国决定采用中小企业国际财务报告准则方面发挥关键作用。在先前相关研究的基础上,我们对上述每一个文化维度都提出了一个研究假设。目标人群:我们选择了霍夫斯泰德研究中的101个国家。对于每个国家,我们查看了《国际财务报告准则》网站上的可用数据,以确定其与中小企业《国际财务报表准则》的关系。最终样本包括97个国家。采用的方法:在将国家分为三组(非采用者、自愿采用者和强制采用者)后,我们进行了几次统计回归,采用中小企业国际财务报告准则作为因变量,文化维度作为相关自变量。分析:除其他外,我们使用了几个逻辑回归来估计民族文化与中小企业使用《国际财务报告准则》之间的关联。我们最初对民族文化的六个维度中的每一个进行了统计估计。然后,我们同时包含了所有的文化维度。最后,我们通过应用多项回归进行了稳健性测试,并将重点放在完全采用IFRS的群体上。调查结果:实证结果显示,在个人主义程度最高的国家,中小企业采用《国际财务报告准则》的可能性较小。这一结论适用于强制收养者和自愿收养者。相比之下,国家文化的其他方面在解释国家会计监管机构采用中小企业国际财务报告准则方面并不重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs)
The research problem: This study investigates whether the adoption of the International Financial Reporting Standard (IFRS) for small- and medium-sized entities (SMEs) is linked to national culture. Motivation or theoretical reasoning: Little is known about the role of cultural dimensions in explaining countries’ adoption of the IFRS for SMEs. Focusing on this topic could contribute to a better understanding of the adoption of the IFRS for SMEs and would enrich the international accounting literature. Conducting a specific empirical investigation into the IFRS for SMEs is motivated by the difference between the full IFRS and the IFRS for SMEs, by the inherent characteristics of SMEs, and by differences between the number of countries that adopted the full IFRS and those that have adopted the IFRS for SMEs. The test hypotheses: We used Hofstede’s dimensions of national culture (Power Distance, Individualism, Masculinity, Uncertainty Avoidance, Long-term Orientation, and Indulgence) to capture a country’s culture. We expected that these six dimensions would play a crucial role in countries’ decision to adopt the IFRS for SMEs. Based on previous relevant studies, we developed a research hypothesis for each of the mentioned cultural dimensions. Target population: We selected the 101 countries included in Hofstede’s study. For each country, we looked at the data available on the IFRS website to identify its position in relation to the IFRS for SMEs. The final sample included 97 countries. Adopted methodology: After classifying countries in three groups (Non-Adopters, Voluntary Adopters, and Mandatory Adopters), we performed several statistical regressions with adoption of the IFRS for SMEs as the dependent variable and the cultural dimensions as the relevant independent variables. Analyses: Among others, we used several logistic regressions to estimate the association between national culture and the use of the IFRS for SMEs. We initially performed a statistical estimation for each of the six dimensions of national culture. Then, we included all cultural dimensions simultaneously. Finally, we performed robustness tests by applying multinomial regressions and focusing on the group of full IFRS adopters. Findings: Empirical results revealed that the adoption of the IFRS for SMEs was less likely in countries with the highest levels of individualism. This conclusion held for both Mandatory and Voluntary Adopters. In contrast, the other dimensions of national culture were not significant in explaining the adoption of the IFRS for SMEs by national accounting regulators.
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来源期刊
CiteScore
1.20
自引率
0.00%
发文量
19
期刊介绍: The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
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