كليدواژه :
محافظه كاري , گزارشگري مالي , ارزش هاي فرهنگي , فاصله قدرت
چكيده لاتين :
With respect to major differences of religion, belief and cultural values in different societies, the expected result of advances in various fields including science and information technology, different cultures must move towards the integration of cultural. In this regard, financial issues are very important with the creation of financial Multinational companies working in the different communities with different cultures. The other hand, the value accounting can be a subset of social and cultural values that its characteristics will be visible in the financial reporting and accounting standards. Therefore, researchers in accounting have done more research using the Grayʹs model for the measurement of the impact of culture on accounting values, this research have done for the response to this question that, do Hofstedeʹs cultural values can affect on conservatism in financial or not. In order to test research hypotheses, were selected sample from among 107 member companies listed in Tehran Stock Exchange between 1380 and 1386. Subsequent, Conservatism in financial reporting is measured through Guly and Hine model (2007) and information of variables related to culture was collected through the standard questionnaire Hofstede (1991). Finally, correlation between research variables was examined through multivariate regression, Durbin - Watson and Pearson correlation model, hypothesis test results, although is similar to previous research conducted in Iran from the point of correlation between variables, but ultimately very weak correlation between culture variables and conservatism in financial reporting resulting to rejection of research hypothesis and rejection of significant relationship between cultural values and conservatism in financial reporting.
