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The Financial Reporting Quality of Public Companies - The Cultural Dimension (Hardcover)
Loot Price: R4,567
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The Financial Reporting Quality of Public Companies - The Cultural Dimension (Hardcover)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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The factors determining the formation of accounting principles in
different countries have long been studied. Cultural conditions
have been identified as one of the reasons for national variations.
This issue is particularly important when there is an effort to
harmonise and standardise accounting principles, in order to create
a uniform system, which may be adopted globally. This book explores
the impact of cultural conditions on the financial reporting
quality of public companies preparing financial statements
according to International Accounting Standards (IAS) and
International Financial Reporting Standards (IFRS). It discusses
the main trends in the theory of capital and earnings in the
economy. The book focuses on the relationship between the cultural
dimensions under analysis, such as power distance,
individualism/collectivism, masculinity/feminity, strong
uncertainty/weak uncertainty, short/ long time orientation and
indulgence/restraint, and the properties of the financial results;
persistence, predictive value, accrual adjustments and earnings
smoothing. It identifies the determinants - cultural conditions
that have a statistically material impact, either positive or
negative, on various attributes of the quality of the financial
results of public companies. The book contains an up-to-date,
in-depth description of the financial statements of public
companies, across of variety of countries and sectors. The
publication is addressed to researchers and students concerned with
the functioning of capital markets and financial reporting quality
and those who would like to expand their knowledge in the field of
behavioural finance, as well as investors in capital markets.
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