THE INVESTIGATION OF THE IMPACT OF THE CULTURAL VALUES ON CONSERVATISM IN FINANCIAL REPORTING IN LISTED COMPANIES OF TEHRAN STOCK EXCHANGE

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NIKOMARAM HASHEM; JABARZADEYE KANGARLOEI SAIDE; KHODAYAR YEGANE SAIDE

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Journal: JOURNAL OF CULTURAL MANAGEMENT Year:2010 | Volume:3 | Issue:6 Page(s): 23-38

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Title

THE INVESTIGATION OF THE IMPACT OF THE CULTURAL VALUES ON CONSERVATISM IN FINANCIAL REPORTING IN LISTED COMPANIES OF TEHRAN STOCK EXCHANGE

Author(s)

NIKOMARAM HASHEM | JABARZADEYE KANGARLOEI SAIDE | KHODAYAR YEGANE SAIDE | Issue Writer Certificate

Keywords

CONSERVATISM IN FINANCIAL REPORTINGQ2

CULTURAL VALUESQ2

POWER DISTANCEQ2

UNCERTAINTY AVOIDANCEQ2

INDIVIDUALISMQ2

MASCULINITYQ2

Abstract

With respect to major differences of religion, belief and CULTURAL VALUES in different societies, the expected result of advances in various fields including science and information technology, different cultures must move towards the integration of cultural. In this regard, financial issues are very important with the creation of financial Multinational companies working in the different communities with different cultures. The other hand, the value accounting can be a subset of social and CULTURAL VALUES that its characteristics will be visible in the financial reporting and accounting standards. Therefore, researchers in accounting have done more research using the Gray's model for the measurement of the impact of culture on accounting values. This research have done for the response to this question that, do Hofstede's CULTURAL VALUES can affect on conservatism in financial or not. In order to test research hypotheses, were selected sample from among 107 member companies listed in Tehran Stock Exchange between 1380 and 1386. Subsequent, CONSERVATISM IN FINANCIAL REPORTING is measured through Guly and Hine model (2007) and information of variables related to culture was collected through the standard questionnaire Hofstede (1991). Finally, correlation between research variables was examined through multivariate regression, Durbin - Watson and Pearson correlation model. hypothesis test results, although is similar to previous research conducted in Iran from the point of correlation between variables, but ultimately very weak correlation between culture variables and CONSERVATISM IN FINANCIAL REPORTING resulting to rejection of research hypothesis and rejection of significant relationship between CULTURAL VALUES and CONSERVATISM IN FINANCIAL REPORTING.

Cites

THE RELATIONSHIP BETWEEN CULTURE CRITERIA'S AND INFORMATION ASYMMETRY IN FINANCIAL REPORTING

References

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APA: Copy

NIKOMARAM, HASHEM, JABARZADEYE KANGARLOEI, SAIDE, & KHODAYAR YEGANE, SAIDE. (2010). THE INVESTIGATION OF THE IMPACT OF THE CULTURAL VALUES ON CONSERVATISM IN FINANCIAL REPORTING IN LISTED COMPANIES OF TEHRAN STOCK EXCHANGE. JOURNAL OF CULTURAL MANAGEMENT, 3(6), 23-38. SID. https://sid.ir/paper/199699/en

Vancouver: Copy

NIKOMARAM HASHEM, JABARZADEYE KANGARLOEI SAIDE, KHODAYAR YEGANE SAIDE. THE INVESTIGATION OF THE IMPACT OF THE CULTURAL VALUES ON CONSERVATISM IN FINANCIAL REPORTING IN LISTED COMPANIES OF TEHRAN STOCK EXCHANGE. JOURNAL OF CULTURAL MANAGEMENT[Internet]. 2010;3(6):23-38. Available from: https://sid.ir/paper/199699/en

IEEE: Copy

HASHEM NIKOMARAM, SAIDE JABARZADEYE KANGARLOEI, and SAIDE KHODAYAR YEGANE, “THE INVESTIGATION OF THE IMPACT OF THE CULTURAL VALUES ON CONSERVATISM IN FINANCIAL REPORTING IN LISTED COMPANIES OF TEHRAN STOCK EXCHANGE,” JOURNAL OF CULTURAL MANAGEMENT, vol. 3, no. 6, pp. 23–38, 2010, [Online]. Available: https://sid.ir/paper/199699/en

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