کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7412971 1481752 2018 60 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe
ترجمه فارسی عنوان
تأثیر فساد و فرهنگ در سطوح انطباق افشای اجباری: گزارش سودآوری در اروپا
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
While responding to calls for research and regulatory concerns regarding the influence of country level characteristics on the completeness and quality of financial statements, we examine the simultaneous influences of corruption and culture on levels of compliance with mandatory disclosure requirements. We use a panel dataset of European companies, for 2008-2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is measured using the Corruption Perception Index (CPI) and Schwartz (2008) bipolar cultural dimensions are used as measures of culture. We find that compliance levels vary significantly across sample firms, countries and over time. The level of corruption and two of the three cultural dimensions (Hierarchy and Mastery) are significantly related to these levels of compliance. These findings also hold for the changes in compliance levels over time. On that basis, the paper makes original contributions to our understanding of determinants of compliance levels with IFRS mandatory disclosure requirements.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of International Accounting, Auditing and Taxation - Volume 31, June 2018, Pages 52-73
نویسندگان
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