أثر اختبار مكونات التنوع الثقافي في السلوك المحاسبي لتحسين الأداء المالي : دراسة مقارنة في جمهورية العراق و الأردن

الملخص EN

This study aims to assess the influence of national cultural values on the financial accountant's conservative (AC) in a sample of listed companies in the Iraq and Amman Stock Exchange.

The sample includs financial reports of (100) companies listed in Iraq and Jordan for the period from 2015 to 2019.

Hofstede's cultural values are adopted as an index of cultural dimensions.

Besides, the Book-to-market value method is used as a scale of accounting conservatism.

The study results indicate that a high degree of masculinity culture, power distance, and uncertainty avoidance are associated with a high degree of non-conservative(AC).

On the other hand, indulgence culture is negatively related to (AC) that tends to be non-conservative.

This paper indicates the need to conduct introductory seminars for corporate board boards to familiarize them with cultural factors and their impacts on their performance as decision-makers.