Culture and the qualitative characteristics of financial information: an empirical study of firms traded on different European stockmarkets
This research investigates the possible existence of an association between the cultural values proposed by Gray (1988) and the qualitative characteristics of financial reporting found in the Review of the Conceptual Framework for Financial Reporting jointly developed by the Financial Accounting St...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade de Brasília
2016-12-01
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| Series: | Contabilidade, Gestão e Governança |
| Subjects: | |
| Online Access: | https://cgg-amg.unb.br/index.php/contabil/article/view/1032 |