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Do Differences in National Cultures Affect Cross-Country Financial Statement Comparability Under IFRS?

机译：在国际财务报告准则下，民族文化的差异会影响跨国财务报表的可比性吗？

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摘要

I examine whether cultural differences in trust towards others, materialism, and risk aversion lower financial statement comparability between countries that require International Financial Reporting Standards ("IFRS"). Evidence from various academic disciplines suggest that cultural beliefs and values affect individuals' estimates and judgments and their consequent decisions, including economic and financial decisions. I posit that certain cultural beliefs and values also affect the estimates and judgments of corporate managers, resulting in inconsistent reporting decisions for given economic events and lower financial statement comparability. I find that two countries have lower comparability when there are greater cultural differences in trust towards others, materialism, and risk aversion. In cross-sectional tests, I find weak evidence that stronger enforcement of IFRS moderates the cultural effects on cross-country financial statement comparability. Stronger enforcement of regulations and law does not moderate the cultural effects. These findings suggest that having a strong IFRS, regulatory, or legal enforcement does not effectively moderate the impact of culture on cross-country financial statement comparability. A possible explanation is that cultural influence on financial reporting is also manifested through enforcement officials; in other words, those in charge of the enforcement are also subject to the same cultural beliefs and values as others involved in the reporting process, making moderation less likely.
机译：我研究了对他人的信任，唯物主义和风险厌恶的文化差异是否会降低需要国际财务报告准则（IFRS）的国家之间财务报表的可比性。来自各学科的证据表明，文化信仰和价值观影响着个人的估计和判断以及他们的随后决定，包括经济和金融决定。我认为某些文化信仰和价值观也会影响公司经理的估计和判断，从而导致给定经济事件的报告决策不一致，财务报表可比性降低。我发现，在对他人的信任，唯物主义和规避风险方面存在更大的文化差异时，两个国家的可比性较低。在横断面测试中，我发现微弱的证据表明，对IFRS的更严格执行会降低文化对跨国财务报表可比性的影响。加强法规和法律的执行并不能减轻文化影响。这些发现表明，拥有强大的IFRS，监管或法律执行不能有效地缓解文化对跨国财务报表可比性的影响。一个可能的解释是，文化对财务报告的影响也可以通过执法人员来体现。换句话说，负责执法的人也与报告过程中所涉及的其他人一样具有相同的文化信念和价值观，从而降低了主持人的可能性。

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  • 作者

    Chung, Byung Hun.;

  • 作者单位

    The University of Iowa.;

  • 授予单位 The University of Iowa.;
  • 学科 Accounting.
  • 学位 Ph.D.
  • 年度 2017
  • 页码 84 p.
  • 总页数 84
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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