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Keywords: uncertainty avoidance
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Journal Articles
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (3): 1115–1149.
Published: 01 May 2014
...Kiridaran Kanagaretnam; Chee Yeow Lim; Gerald J. Lobo ABSTRACT Using an international sample of banks and country-level indices for individualism and uncertainty avoidance as proxies for national culture, we study how differences in culture across countries affect accounting conservatism and bank...
Includes: Supplementary data
