Relevância da informação contábil e cultura nacional

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2021.169533

Palavras-chave:

Qualidade da informação, Relevância da informação, Cultura nacional

Resumo

O objetivo deste estudo é analisar a influência das diferenças culturais na relevância da informação contábil. A amostra compreendeu 15.902 empresas listadas nos 30 países com maior Produto Interno Bruto, no período de 2015 a 2017, totalizando 47.706 observações. Para atender ao propósito desta pesquisa, foram utilizadas a estatística descritiva, a análise de cluster e a regressão linear múltipla. Os resultados indicam que a relevância da informação contábil é mais acentuada em firmas localizadas em países com características culturais de maior distância do poder, mais coletivistas, com menor aversão à incerteza, maior feminilidade e maior complacência. Por sua vez, a dimensão cultural de orientação de longo prazo não apresentou resultados consistentes. Conclui-se que as dimensões culturais dos países interferem na atribuição da relevância concedida pelo mercado de capitais à informação contábil produzida pelas empresas.

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Publicado

2021-02-26

Como Citar

Batistella, A. J., Dal Magro, C. B., Mazzioni, S., & Paulo, E. (2021). Relevância da informação contábil e cultura nacional. Revista De Contabilidade E Organizações, 15, e169533. https://doi.org/10.11606/issn.1982-6486.rco.2021.169533

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