Culture and IFRS: The effect of Culture on IFRS Implementation and financial Reporting Quality

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dc.contributor.advisorBurzynska, K.
dc.contributor.authorRotberg, Bente
dc.date.issued2016-12-19
dc.description.abstractThis study investigates the effect of culture on the implementation of IFRS as national standards and the influence of culture and IFRS implementation on financial reporting quality. It is the first to measure the influence of culture on IFRS adoption by using a profile suited for IFRS, created by the Hofstede dimensions. This paper uses logistic and OLS regression analysis using various data sources, indexes and indicators. Culture is measured by using the Hofstede dimensions to make an IFRS-favorable profile. No effect of culture on IFRS implementation was found. No effect was found of IFRS implementation on financial reporting quality and of culture on financial reporting quality. However a relation between the cultural dimensions individualism and indulgence with whether a country has adopted IFRS as national standards has been found. This indicates that there is a relation between culture and the implementation of IFRS as national standards.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/3572
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleCulture and IFRS: The effect of Culture on IFRS Implementation and financial Reporting Qualityen_US
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