Empirical Studies in Financial Accounting

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Volume 1 (2003)

Keywords = Cultural context

Number of Articles: 1
Cultural Context of Conservatism and Secrecy in Accounting

Ali Saghafi; Javad Rezazadeh

Volume 1, Issue 1 , April 2003, , Pages 3-39

Abstract
  This study examines the relationship among the cultural values of Iranian society, disclosure and conservatism degree of Iranian firms in presentation of financial statements. It is argued that an empirical relation exist between the cultural value, as conceived by Hofstede’s theory of the four ...  Read More